Chapter 5.04 BUSINESS LICENSES

A. This chapter is enacted solely for the purpose of raising revenue for general municipal purposes and to defray the usual current administrative expenses of the city. The payment of a business tax required by this chapter, its acceptance by the city, and the issuance of a business license to any person shall not entitle the holder thereof to carry on any business unless the holder has complied with all the requirements of this municipal code and all other applicable laws, nor does the issuance of a license allow a business to be carried on in any building or on any premises designated in such business license where such building or premises are situated in a zone or locality in which the conduct of such business is in violation of this code or any law.

B. This chapter is not intended to regulate businesses in the city, nor to collect administrative fees more than are necessary to recover the administrative costs of processing an application for the issuance or renewal of a business license.

C. Neither the issuance nor the receipt of a business license shall constitute evidence of compliance with the laws of the municipal code or a representation of assurance to the recipient upon which reliance is authorized or intended by the city that the business for which the license is issued, or the property or premises upon or in which it is housed, complies with such laws. [Ord. 08-1309 § 2, 2008; Ord. 04-1219 § 2, 2004; Ord. 965 § 1, 1989.]

5.04.020 Definitions.

As used in this chapter, “business” includes all commercial or industrial enterprise, trades, profession, occupation, vocation, and every kind of calling whether or not carried on for profit.

A. “Business” includes professions, trades and occupations and every kind of calling whether or not carried on for profit.

B. “Gross receipts” includes the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performance of any act or service for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in gross receipts shall be all receipts, cash, credits and property of any kind without deduction of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from “gross receipts” are the following:

1. Cash discounts allowed and taken on sales;

2. Credit allowed on property accepted as part of the purchase price and which property may later be sold;

3. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

4. Such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit;

5. Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee furnishes the director of finance with the names and address of the others and the amounts paid to them;

6. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business are not excluded;

7. As to a real estate agent or broker, the sales price of real estate sold for the account of others except that portion which represents commission, payment or income to the agent or broker;

8. As to a retail gasoline business, that portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provision of Division 2 of the Revenue and Taxation Code of the state;

9. As to a retail gasoline business, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code, if paid by the employee or collected by him from the consumer or purchaser;

10. That portion of the receipts of a general contractor which represents payments to subcontractors; provided, that such subcontractors are licensed under this chapter and provided the general contractor furnishes the director of finance with the names and addresses of the subcontractors and the amounts paid to each subcontractor;

11. Businesses engaged in the rental of living quarters or housing units where the total number of rentals within the city is less than five.

C. “Regularly employed individual” means all employees or agents who are active in the business of a person a minimum of 17 and one-half hours per week for a period of more than six months of the year; provided, however, that if two or more employees or agents perform the same function for a minimum of 17 and one-half hours per week for a period of more than six months during the year, the employees or agents shall be deemed to be regularly employed individuals.

D. “Sale” includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security, for the payment of the price shall likewise be considered a sale. The foregoing definitions do not exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

E. “Vendor” means a person who offers or sells any type of merchandise at any location other than a building constructed on a permanent foundation which is leased or owned by that person. “Vendor” includes, but is not limited to, any vending operations business conducted or carried on by any person engaged in the business of owning, renting, leasing, lending, or otherwise distributing or supplying coin and/or card operated machines while retaining title thereto. Such machines include, but are not limited to, coin operated vending, amusement and service machines.

F. As used in this chapter, “person” means all domestic and foreign corporations, firm, association, syndicates, joint stock corporations, partnerships of every kind, corporations, joint venture, club, business or common law trust, societies, and individual engaged in business in the city of Pittsburg as defined in this section, other than an employee.

G. “Profession” means any business conducted or carried on by any person engaged in an occupation or vocation requiring special knowledge and training and a license by the state of California to practice. A profession includes, but is not limited to, an accountant, architect, attorney, auditor, certified public accountant, chiropractor, dentist, landscape architect, optometrist, osteopath, physician, realtor, real estate agent, registered engineer, surgeon, and veterinarian.

H. “Finance director” means the finance director of the city of Pittsburg or his/her designee.

I. “License certificate” means the document issued by the finance director of the city of Pittsburg showing that the business paid the license tax for the current year. This is the license issued pursuant to this chapter.

J. “Special event vendor” means a person, vendor or booth operator who offers or sells any type of merchandise, including but not limited to food, beverages, tangible goods or products, at a special event, as defined by Chapter 9.94 PMC, within the city. [Ord. 08-1309 §§ 3 – 6, 2008; Ord. 04-1219 § 3, 2004; Ord. 965 § 1, 1989.]

5.04.030 Effect on other code sections and ordinances.

A person required to pay a license tax for transacting and carrying on any business under this chapter is not relieved from the payment of any license tax for the privilege of doing such business under any other ordinance of the city or chapter of this code and is subject to the regulatory provisions of other ordinances or chapters of this code. [Ord. 965 § 1, 1989.]

5.04.040 Constitutional apportionment.

A. None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the state.

B. In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the director of finance for an adjustment of the tax. Such application may be made before, at or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show the method of business and the gross volume or estimated gross volume of business and such other information as the director of finance considers necessary in order to determine the extent, if any, of such undue burden or violation. The director of finance shall then conduct an investigation, and, after having first obtained the written approval of the city attorney, may fix as the license tax for the applicant a lesser amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, may order a partial refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the director of finance shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed is uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter. Should the director of finance determine the gross receipts measure of license tax to be the proper basis, they may require the applicant to submit, either at the time of termination of applicant’s business in the city or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of license tax therefor; provided, that no additional license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed in this chapter. [Ord. 965 § 1, 1989.]

5.04.045 Enforcement.

A. The finance director may make rules and regulations not inconsistent with this chapter as may be necessary or desirable to aid in carrying out this chapter.

B. The finance director shall enforce each provision of this chapter, and the chief of police shall give such assistance in the enforcement of this chapter as may from time to time be required by the finance director or the city council.

C. In addition to other authority conferred upon the finance director, he/she may, for good cause shown, extend the time for filing any required sworn statement of application for a period not to exceed 30 days and to waive a penalty that would otherwise have accrued.

D. The finance director, in the exercise of the duties imposed upon him/her under this chapter, shall examine or cause to be examined all places of business in the city to determine whether this chapter is complied with.

E. Each remedy prescribed under this chapter is cumulative and the use of one or more remedies by the city does not bar the use of any other remedy. [Ord. 08-1309 § 7, 2008.]

5.04.048 Penalty for violations.

A. A person violating a provision of this chapter or knowingly or intentionally misrepresenting to an officer or employee of the city a material fact in procuring the license or permit provided for in this chapter is guilty of an infraction and upon conviction thereof is punishable as provided in PMC 1.12.020.

B. A person licensed and having such license in his/her possession or under his/her control, who willfully fails to exhibit it on demand, is guilty of a misdemeanor and subject to the penalties provided in this code. [Ord. 08-1309 § 8, 2008.]

Article II. License Requirements

5.04.050 License required.

A. Unless otherwise exempt under the provisions of this chapter, it is unlawful for a person to transact and carry on a business, trade, profession, calling or occupation in the city without a license from the city for this purpose and without paying the license tax prescribed in this chapter, or without complying with all applicable provisions of this chapter.

B. Unless otherwise exempt under the provisions of this chapter or Chapter 5.12 PMC, it is also unlawful for a person to transact business within the city without a business permit as required by Chapter 5.12 PMC.

C. This section shall not be construed to require a person to obtain a license before doing business in the city if such requirement conflicts with applicable statutes of the United States or of the state. [Ord. 08-1309 § 9, 2008; Ord. 04-1219 § 4, 2004; Ord. 965 § 1, 1989.]

5.04.060 Separate licenses for branch establishments.

A separate license must be obtained for each branch establishment or location of the business engaged in, as if each such branch establishment or location were a separate business, and each license shall authorize the licensee to engage only in the business licensed thereby at the location and in the manner designated in such license. However, a warehouse and distributing plant used in connection with and incidental to a business licensed under this chapter is not considered a separate place of business or branch establishment. [Ord. 965 § 1, 1989.]

5.04.070 Evidence of doing business.

When a person advertises, holds out or represents that he is in business in the city, or when a person holds an active license or permit issued by a governmental agency indicating that he is in business in the city, and such person fails to deny, by a sworn statement given to the director of finance, that he is not conducting a business in the city, after being requested to do so by the director of finance, then these facts shall be considered prima facie evidence that he is conducting a business in the city. [Ord. 965 § 1, 1989.]

Article III. Exemptions

5.04.080 Exemptions – License tax and license fees – Charitable and nonprofit organizations.

A. Unless otherwise provided in this chapter, the following activities and organizations are exempt from payment of license tax and license fees:

1. The conducting, managing or carrying on of any business, occupation or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any individual, firm or corporation;

2. The conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects, whenever all the receipts thereof are to be appropriated to any church or school or to any religious or benevolent purpose;

3. The conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association, whenever the receipts of such are to be appropriated for the purpose and objects for which such organization or association was formed, and from which profit is not derived, either directly or indirectly, by any individual, firm or corporation.

B. In making a determination as to the exempt status of any organization or activity hereunder, the following criteria are to be considered by the director of finance:

1. The organization or activity has received or has formally applied for tax exempt status from the State Franchise Tax Board and Internal Revenue Service where applicable;

2. The proposed activity will not be in conflict with any provisions of this code, state or federal law.

C. For purposes of this section, “charitable” means and includes patriotic, philanthropic, social service, welfare, benevolent, educational, civic or fraternal, either actual or purported. An activity defined as “religious” or a “religion” shall not mean and include “charitable” as herein defined, but shall be given their commonly accepted definitions. [Ord. 13-1376 § 1, 2013; Ord. 965 § 1, 1989.]

5.04.085 Exemptions – Live performers.

The requirement to obtain a business license set forth in this chapter does not apply to businesses whose sole purpose is providing live entertainment, including but not limited to bands, performers, dancers or comedians. Event planners, promoters or entertainment venues associated with these performers or performances are still required to obtain a business license. [Ord. 13-1376 § 2, 2013.]

5.04.090 Exemptions – Generally.

A. This chapter does not apply to a person transacting and carrying on business exempt by virtue of the Constitution or applicable statutes of the United States or of the state from the payment of a business license tax.

B. A person claiming an exemption under this section shall file a sworn statement with the director of finance stating the law and facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person is liable for the payment of the taxes imposed by this chapter.

C. The director of finance shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the city of the license tax required by this chapter.

D. The director of finance, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke a license granted under this section upon information that the licensee is not entitled to the exemption as provided herein. [Ord. 965 § 1, 1989.]

Article IV. License Procedures and Regulations

5.04.100 Issuance of license certificate.

A. Every person required to have a license under this chapter shall apply to the finance director. A license certificate will not be issued until an application for a license has been completed and filed, all license fees are paid, and all city officers or departments required to investigate the application have approved such issuance. The issuance of a license certificate shall not be deemed as evidence that the person operating a business in the city is in fact in compliance with all ordinances, rules, or regulations of the city or that the person has applied for or has been issued all permits or certificates which otherwise may be required under applicable law. The issuance of a license pursuant to the provisions of this chapter shall not entitle the licensee to engage in any business for any reason which is in violation of any law.

B. Whenever the tax imposed under this chapter is measured by the number of vehicles, devices, machines or other pieces of equipment used, or whenever the license tax is measured by the gross receipts from the operation of such items, the finance director shall issue only one license; provided, that he/she may issue for each tax period for which the license tax has been paid one identification sticker, tag, plate or symbol for each item included in the measure of the tax or used in a business where the tax is measured by the gross receipts from such items.

C. A license certificate issued under this chapter shall include the following information:

1. The name of the person to whom the license is issued;

2. The business licensed;

3. The place where the business is to be conducted;

4. The date of the expiration of the license; and

5. Such other information as may be necessary for the enforcement of this chapter.

D. Every person required to have a license pursuant to this chapter shall produce and exhibit the license certificate whenever requested to do so by any person authorized to issue or inspect licenses or collect license taxes. [Ord. 08-1309 § 10, 2008; Ord. 04-1219 § 5, 2004; Ord. 965 § 1, 1989.]

5.04.110 Application – Generally.

A. Every person required to have a license under this chapter shall apply for it to the director of finance of the city. The application shall be a written statement upon a form provided by the director of finance and shall be written by the applicant under penalty of perjury, or sworn to by the applicant before a person authorized to administer oaths. The applicant shall set forth such information as may be necessary to determine the amount of the license tax to be paid by the applicant.

B. If the amount of the license tax to be paid by the applicant is based upon gross receipts, the application shall set forth the gross receipts for the applicable period, as provided in PMC 5.04.020(B).

C. The director of finance shall impose a fee to recover the administrative costs of processing an application for the issuance and/or renewal of a license required by this chapter. Such fees shall be established by resolution by the city council. The payment of fees under this chapter shall not preclude the imposition of any administrative fees necessary to recover actual costs established by the city council by resolution or under other provisions of this municipal code, or any other fees required under applicable laws. [Ord. 04-1219 § 6, 2004; Ord. 965 § 1, 1989.]

5.04.120 Application – First license – Requirements.

Every person applying for a first license shall estimate the gross receipts, the number of machines, devices or other applicable basis for the period to be covered by the license to be issued. The estimate, if accepted by the director of finance as being reasonable, shall be used in determining the amount of license tax to be paid by the applicant; however, the amount of the license tax so determined shall be tentative only. The person shall, within 30 days after the expiration of the period for which the license was issued, furnish the director of finance with a sworn statement, upon a form to be provided by the director of finance, setting forth any required information and showing, during the period of the license, the gross receipts, the number of machines, devices or other applicable basis. The license tax shall be determined and paid upon such applicable basis, credit being given for the tentative license tax previously paid. [Ord. 965 § 1, 1989.]

5.04.130 Application – License renewal.

A. The applicant for the renewal of a license shall submit to the director of finance for his guidance in determining the amount of the license tax to be paid by the applicant, a written statement, upon a form to be provided by the director of finance, written under penalty of perjury or sworn to before a person authorized to administer oaths. The form shall set forth such information concerning the type of the applicant’s business and the gross receipts derived or other applicable basis during the preceding year as may be required by the director of finance to enable him to determine the amount of the license tax to be paid by the applicant.

B. The director of finance shall determine the average monthly gross receipts, the number of machines, devices or other applicable basis and compute the license fee payable for 12 months. The license fee payable for the next period shall be the amount based upon the computed 12 months of applicable base. For the purpose of this section, a fractional part of a month is considered as a full month. [Ord. 965 § 1, 1989.]

5.04.140 Statements and records are not conclusive.

A. No statement is conclusive as to the basis for determining the license tax for that business, and filing a statement does not preclude the city from collecting the sum actually due and payable.

B. All persons subject to this chapter shall keep complete records of all business transactions and maintain these records for at least three years. The director of finance may, after five days’ written notice, inspect the records of any person engaged in business within the city for the purpose of determining the true license tax of that person.

C. Refusal to allow an inspection at a reasonable time and place is grounds to revoke or to refuse issuance of a license. [Ord. 04-1219 § 7, 2004; Ord. 965 § 1, 1989.]

5.04.150 Information confidential.

A. The information furnished or obtained under this chapter is confidential in character and shall not be subject to public inspection and shall be kept so that the contents may not become known except to the persons charged with the administration of this chapter.

B. Unless in compliance with judicial order or as may be required for the proper administration of this chapter, the director of finance, his agents and employees shall not divulge facts or information obtained in the administration of this chapter. [Ord. 965 § 1, 1989.]

5.04.160 Failure to file a statement or corrected statement.

A. If a person fails to file a required statement within the time prescribed; or, if after demand has been made by the director of finance, he fails to file a corrected statement within 15 days after notification; or if it appears to the satisfaction of the director of finance that a statement filed does not set forth the true facts of the business for which a license is required, the director of finance shall determine the amount of license tax due by means of such information as he may be able to obtain.

B. In case this determination is made, the director of finance shall give notice of the amount assessed by serving it personally or by depositing it in the U.S. Post Office at Pittsburg, California, postage prepaid, addressed to the person so assessed at the address appearing on his last license or application. The person may, within 10 days after the serving or mailing of the notice, apply in writing to the director of finance for a hearing on the amount of the license tax. If an application is made, the director of finance shall give not less than five days’ written notice, in the manner prescribed herein, to the licensee to show cause, at a time and place fixed in the notice, why the amount specified should not be fixed for the license. At the hearing the licensee may appear and offer evidence why the specified tax should not be fixed as the license tax. After the hearing, the director of finance shall determine the tax to be charged and shall give written notice to the licensee in the manner prescribed herein of such determination and the amount of such tax.

C. If application by the licensee for a hearing is not made within the time prescribed, the license tax determined by the director of finance is final. [Ord. 965 § 1, 1989.]

5.04.170 Appeal.

A. A person aggrieved by a decision of an administrative officer or agent with respect to the issuance or refusal to issue or renew a license, or the amount of a license tax, or the revocation of a license, may appeal to the city council by filing a notice of appeal with the director of finance within 15 calendar days of the mailing of the decision. The city council shall fix a time and place for hearing the appeal and the director of finance shall give notice in writing to the person of the time and place of hearing by serving it personally or by depositing it in the U.S. Post Office at Pittsburg, California, postage prepaid, addressed to the person at the address appearing on his last license or application. The findings of the city council shall be final and conclusive and shall be served upon the applicant in the manner prescribed above for service of notice of hearing.

B. The amount of the license tax finally determined is due and payable on the date the original license fee was due and payable, together with penalties that may be due. [Ord. 04-1219 § 8, 2004; Ord. 965 § 1, 1989.]

5.04.180 Nontransferability of license.

A. No license issued under this chapter is transferable from person to person, unless upon transfer of the business the ultimate ownership is substantially similar to the ownership existing before transfer. For purposes of this section, stockholders, bond holders, partnerships or other persons holding an interest in a corporation or other entity are regarded as having ultimate ownership of that corporation or entity.

B. Upon sale or transfer of a business to a new owner, the new owner must apply for a business license as provided in PMC 5.04.120; however, the license tax for that period will be calculated on a pro rata basis for that year, as provided in PMC 5.04.220(C). [Ord. 965 § 1, 1989.]

5.04.190 Amendment of license for change of location.

A person licensed to transact business at a particular place may have the existing license amended to authorize the transaction of the same business at some other location, upon application and paying a fee of an amount fixed by resolution of city council. [Ord. 965 § 1, 1989.]

5.04.200 Duplicate license.

A duplicate license may be issued by the director of finance to replace a license previously issued under this chapter which has been lost or destroyed upon the licensee filing statement of that fact and at the time of filing the statement paying to the director of finance a duplicate license fee of an amount fixed by resolution of city council. [Ord. 965 § 1, 1989.]

5.04.210 Posting and keeping.

A. A licensee transacting and carrying on business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where the business is carried on.

B. A licensee transacting and carrying on business but not operating at a fixed place of business in the city shall keep the license upon his person at all times while transacting and carrying on the business for which it is issued.

C. Whenever an identifying sticker, tag, plate or symbol is issued for a vehicle, device, machine or other piece of equipment included in the measure of a license tax, the person to whom issued shall keep it firmly affixed upon the equipment at the location designated by the director of finance. The sticker, tag, plate or symbol shall not be removed during the period for which it is used.

D. No person shall give away, sell or transfer an identifying sticker, tag, plate or symbol to another person, or permit its use by another person. [Ord. 965 § 1, 1989.]

Article V. License Taxes

5.04.220 License tax – How and when payable.

A. Unless otherwise specifically provided, each annual license tax payable under this chapter is due and payable in advance on the first day of January of each year.

B. Except as otherwise provided, a license tax, other than annual, required under this chapter is due and payable as follows:

1. Daily flat rate license tax, each day in advance;

2. Other flat rate license tax is payable in advance on the first day of business and thereafter on the first day of any applicable period.

C. Each annual license issued under this chapter is effective on a calendar-year basis. However, a license tax for a new business with a fixed place of business within the city commencing business on or after the first day of April, shall be prorated for the balance of the license period as follows:


Date of Commencement of Business	Prorated Tax
Between April 1st and June 30th	3/4 of annual tax
Between July 1st and September 30th	1/2 of annual tax
Between October 1st and December 31st	1/4 of annual tax

[Ord. 04-1219 § 9, 2004; Ord. 965 § 1, 1989.]

5.04.230 Tax – Delinquency – Penalty.

A. For failure to pay a license tax when due, the finance director shall add a penalty of 10 percent of the license tax due on the last day of each month after the due date. However, the amount of penalty to be added shall in no event exceed 50 percent of the amount of the license tax due.

B. All payments of the business license tax received by the city, irrespective of any designation to the contrary by the taxpayer, shall be credited and applied first to any penalties and tax due for prior years in which the tax was due but unpaid. [Ord. 08-1309 § 11, 2008; Ord. 965 § 1, 1989.]

5.04.240 Tax – Overpayment refund.

No refund of an overpayment of tax is allowed unless a claim for refund is filed with the director of finance within a period of one year from the last day of the calendar month following the period for which the overpayment was made. A claim for refund of the amount of the overpayment must be filed with the director of finance on a form furnished by him and in the manner prescribed by him. Upon the filing of a claim and when he determines that an overpayment has been made, the director of finance may refund the amount overpaid. [Ord. 965 § 1, 1989.]

5.04.250 Tax – Amount.

Unless otherwise provided under this section, every person who engages in business within the city shall pay a license tax based upon gross receipts which is rounded to the nearest $1,000, as follows:


Gross Receipts (in dollars)	Tax (mil per dollar)
First 250,000	At 1.00
Next 250,000	At 0.25
Next 500,000	At 0.125
All over 1,000,000	At 0.05
Minimum tax:	$30.00

Professions: $100.00 for each professional, except that in lieu thereof a person engaged in a profession may elect to pay a license tax computed on the basis of a tax per dollar of gross receipts as provided in the above schedule.

Pickup or delivery – From outside city:

Retail: $40.00 per year for first truck; $15.00 per year for each additional truck;

Wholesale: $30.00 per year for first truck; $10.00 per year for each additional truck;

Amusements:

Circus: $150.00 per day;

Carnival: $150.00 per day;

Boxing and wrestling: $80.00, 500 seats and over; $40.00, less than 500 seats;

Dancehall: $100.00 per year;

Taxicabs, buses: Per vehicle, $25.00 per year;

Other – Flat rate:

Savings and loan: $250.00 per year;

Newspaper: $200.00 per year;

Pawnbroker: $100.00 per year;

Peddlers:

Regular route: $75.00 per year;

Other: $5.00 per day;

Solicitors: $10.00 per day;

Special event vendor: $10.00 per event;

Coin-operated machines (except laundromats):

Music: $15.00 per machine per year;

Nonmusic, requiring less than $0.05 to operate: $15.00 per machine per year;

Nonmusic, requiring $0.05 or more to operate: $30.00 per machine per year;

Utilities: Public utilities shall pay a license under the gross receipts schedule outlined above; except that any public utility possessing a franchise granted by the city and making an annual payment under the franchise shall be entitled to a credit in the amount of such payment against the license tax payable by such utility pursuant to the provisions of this chapter. [Ord. 08-1309 § 12, 2008; Ord. 04-1219 § 11, 2004; Ord. 1056 § 1, 1993; Ord. 965 § 1, 1989.]

5.04.260 License tax – A debt.

The license tax and penalty is a debt to the city. The city may bring an action to collect the debt. [Ord. 965 § 1, 1989.]

5.04.265 Business license tax amnesty program.

A. Upon adoption of a resolution of the city council, the city will provide amnesty from payment of penalties and interest associated with past due business license taxes. The council may authorize the program to be instituted for no longer than three months at any given time.

B. The city council may authorize use of the business tax amnesty program no more than once every 24-month period.

C. The director of finance shall develop and implement regulations that are consistent with and further the terms and requirements set forth within this section. This shall include the procedures related to the request for business tax amnesty, payments of business taxes and any other policies applicable to the business tax amnesty program. [Ord. 09-1318 § 1, 2009.]

Article VI. Regulations and Enforcement

5.04.270 Rules and regulations.

Repealed by Ord. 08-1309. [Ord. 04-1219 § 10, 2004; Ord. 965 § 1, 1989.]

5.04.280 Enforcement.

Repealed by Ord. 08-1309. [Ord. 965 § 1, 1989.]

5.04.290 Remedies cumulative.

Repealed by Ord. 08-1309. [Ord. 965 § 1, 1989.]

5.04.300 Tax – Effective date.

Repealed by Ord. 08-1309. [Ord. 965 § 1, 1989.]

Article VII. Penalties

5.04.310 Penalty for violation.

Repealed by Ord. 08-1309. [Ord. 974 § 1, 1989; Ord. 965 § 1, 1989.]

Prior legislation: 1937 Code §§ 80 through 107, 109.