Chapter 5.05 BUSINESS LICENSES

“Carnival” shall be held to mean any group of attractions such as but not limited to ball games, dice games, riding devices, dancing shows, or any other like entertainment or game for which a charge is made for attending, playing or participating therein, not otherwise specified in this chapter.

“Gross receipts” includes the total amount of the sale price of all sales and the total amount charged or received for the performance of any act or service, or whatever nature it may be, for service that is done as a part of or in connection with the sale of materials, goods, wares, or merchandise.

Person. As used in this chapter, “person” includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts businesses, or common law trusts, societies, and individuals transacting and carrying on any business in the City of Rio Dell, other than as an employee.

“Repeal,” “repealed,” or “repealing” means to revoke or annul by express legislative enactment; abrogate. Repealing of an ordinance number repeals the ordinance but does not reinstate the action in the repealed ordinance. Any repealed ordinance or resolution must be reinstated or superseded. [Ord. 259, 2009.]

5.05.020 Required – Generally.

There are hereby imposed upon the businesses specified in this chapter license taxes in the amounts prescribed pursuant to this chapter. It shall be unlawful for any person to transact and carry on any business in the City without first having procured a license from the City to do so, or without complying with all applicable provisions of this chapter. [Ord. 259, 2009.]

5.05.030 Transferability – Amending for change in business location.

Pursuant to this chapter, licenses shall not be transferable from one business to another. However, transferability will be authorized upon completion of application and payment of fees established by resolution for a change of address. [Ord. 259, 2009.]

5.05.040 Duplicate license.

A duplicate license may be issued to replace any license previously issued under the provisions of this chapter which has been lost or destroyed upon the licensee filing a statement and paying to the City a duplicate license fee as determined by resolution. [Ord. 259, 2009.]

5.05.050 Posting of licenses.

Any licensee transacting and carrying on business at a fixed place of business in the City shall keep the license thereof posted in a conspicuous place upon the premises where such business is carried on. [Ord. 259, 2009.]

5.05.060 Carrying of license on one’s person.

Any 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 such business. [Ord. 259, 2009.]

5.05.070 Chapter enforcement.

The Chief of Police and/or his/her designee is hereby directed to enforce all provisions of this chapter by means of citation. Any business subject to this chapter operating without a business license may receive a citation and fee as determined by resolution each month this chapter is violated.

In the event that the fee is not paid within the time period specified in the citation, the City shall retain the right to seek enforcement and/or collection in court at the expense of the responsible party. Expenses shall be recoverable by the City, whether by assessment by the City Council following a hearing at a regularly scheduled City Council meeting or by a court of competent jurisdiction, and shall further include the actual costs of collection such as staff time, administrative costs, court costs, attorneys’ fees and penalties.

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any office or employee of this City any material fact in procuring the license or permit herein provided shall be punishable by a fine as determined from time to time by resolution. [Ord. 259, 2009.]

5.05.080 License tax, etc., constitutes debt to City.

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the amount of any delinquent license tax and penalties. [Ord. 259, 2009.]

5.05.090 Remedies to be cumulative.

All remedies prescribed under the provisions of this chapter shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter. [Ord. 259, 2009.]

5.05.100 Duration of licenses.

Unless otherwise specifically provided, all annual licenses are effective from July 1st through June 30th of each year. License taxes under the provisions of this chapter shall be due and payable in advance on the first day of July each year.

Except as otherwise provided by this chapter, license taxes, other than annual, required under the provisions of this chapter shall be due and payable as follows:

(1) Daily flat rate license taxes are due in full each day in advance. [Ord. 259, 2009.]

5.05.110 Proration.

No proration of any annual business license shall be made. [Ord. 259, 2009.]

5.05.120 Penalty for failure to pay license tax when due.

For failure to pay a license tax when due, the City shall add a penalty of 25 percent of said license tax on the last day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed 100 percent of the amount of the license tax due. [Ord. 259, 2009.]

5.05.130 Application.

(1) Every person required to have a license under the provisions of this chapter shall make application for such license to the City.

(2) Notification upon Cessation. Every business who ceases doing business and is required to be licensed pursuant to this chapter shall notify the City immediately upon ceasing doing business. [Ord. 259, 2009.]

5.05.140 Business license issuance.

Upon payment of the prescribed license tax, the City shall issue to such person applying a license which shall contain the following:

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

(2) The business licensed.

(3) The place where such business is to be transacted and carried on.

(4) The date of the expiration of such license.

(5) Such other information as may be necessary for the enforcement of the provisions of this chapter. [Ord. 259, 2009.]

5.05.150 Tax determination procedure.

The amount of license taxes to be levied shall be established by resolution of the City Council pursuant to all applicable laws and government codes. Such license taxes shall be paid by every person engaged in carrying on or maintaining such profession, trade, occupation, calling or business in the City of Rio Dell. [Ord. 259, 2009.]

5.05.160 Branch establishments – Two or more separate businesses at the same location – Warehouses, etc.

A separate license pursuant to this chapter must be obtained for each branch establishment or location of the business transacted and carried on for each separate type of business at the same location, each licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided, that warehouses and distributing plants used in the provisions of this chapter shall not be deemed to be separate places of business or branch establishments. [Ord. 259, 2009.]

5.05.170 Purpose of chapter.

This chapter is enacted to raise revenue for municipal purposes, and for costs of regulation, including granting of licenses, investigating, inspecting and exercising police supervision. [Ord. 259, 2009.]

5.05.180 Chapter not substitute for other licensing provisions.

Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from payment of any license tax for the privilege of doing such business required under any other sections of this chapter or other ordinance of the City, and such person shall remain subject to the regulatory provisions of this chapter and other such ordinances. [Ord. 259, 2009.]

5.05.190 Conflict with State and Federal law.

This chapter shall not be construed to require any person to obtain a license prior to doing business with the City if such requirement conflicts with applicable statutes of the United States or of the State of California.

If any section, subsection, sentence, clause, phrase, or portion of this chapter is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portion of this chapter. The City Council of this City hereby declares that it would have adopted this chapter and each section, subsection, sentence, clause, phrase or parts thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases, or portions be declared invalid or unconstitutional. [Ord. 259, 2009.]

5.05.200 Payment of tax.

Persons not required to obtain a license pursuant to this chapter prior to doing business within the City because of conflict with applicable statutes of the United States or of the State shall not be liable for the payment of the tax imposed by this chapter. [Ord. 259, 2009.]

5.05.210 Exemptions.

Nothing in this chapter shall be construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the State from the payment of such taxes as are herein prescribed. [Ord. 259, 2009.]

5.05.220 Exemptions – Newspapers, magazines, etc.

The provisions of this chapter shall not apply to the sale of newspapers, magazines, and other periodicals. This exemption does not apply to receipts from job printing. [Ord. 259, 2009.]

5.05.230 Exemptions – Charitable institutions, concert, dance, lecture, etc., by religious, fraternal, charitable, etc., organizations.

The provisions of this chapter shall not be construed to require the payment of a license tax to conduct, manage, or carry on any business or activity from an institution or organization which is conducted, managed, or carried on wholly for the benefit of charitable purposes or from which profits are not derived, either directly or indirectly, by any individual; nor shall any license tax be required for the conducting of any entertainment, concert, exhibition or lecture or scientific, historical, literary, religious, or moral subject whenever the receipts of any such events are appropriated to any church or school or to any religious or benevolent purpose; nor shall any license tax be required for 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 any such entertainment, dance, concert, exhibition, or lecture 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; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this chapter requiring a permit from the City Council or any commission or officer to conduct, manage, or carry on any profession, trade, calling or occupation. [Ord. 259, 2009.]

5.05.240 Veterans.

No license tax pursuant to this chapter shall be payable by any person who is registered to vote in the State of California and has received an honorable discharge or release from active duty in one of the United States armed services. [Ord. 259, 2009.]

5.05.250 Interstate commerce generally – Application for adjustment of tax.

None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license is believed by a licensee or applicant for a license to place an undue burden upon such commerce, he may apply to the City for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce.

If the City, upon recommendation of the City Attorney, finds that an undue burden upon interstate commerce exists, the City shall prorate the application business license fees on a basis of total gross revenues received by the applicant from business generated within the State of California over total gross revenues received by the applicant from out-of-State-generated sources. [Ord. 259, 2009.]

5.05.250 Verified statements.

Any person claiming an exemption pursuant to this chapter shall file a verified statement with the City stating the facts upon which exemption is claimed. [Ord. 259, 2009.]

5.05.260 Issuance of free licenses.

The City shall, upon proper showing contained in the verified statement provided for by RDMC 5.05.250, issue a license to such person claiming exemption under this section without payment of the license tax required by this chapter. [Ord. 259, 2009.]

5.05.270 Revocation of free, etc., licenses.

The City, after giving notice and reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided by this chapter. [Ord. 259, 2009.]

5.05.280 Amount of tax.

Every person who engages in business at a fixed place of business within the City shall pay a license tax based upon the immediately preceding calendar year’s activities. Said license tax shall be at rates from time to time determined by the City Council by resolution and shall be based upon costs of regulation and allowable taxation. [Ord. 259, 2009.]

5.05.290 Rentals.

Every person carrying on the business of renting residences, apartments, house trailers, or house trailer parking spaces and renting two or more units must obtain a license from the City.

The fee for such license shall be per rental unit for residence and apartments and per house trailer parking space, and shall be established by resolution.

Every person carrying on the business of renting motel or hotel accommodations must obtain a license from the City. The fee for such license shall be determined annually plus a per rental unit fee as established by resolution for each unit in excess of six. [Ord. 259, 2009.]

5.05.300 Delivery by vehicles.

No license fee shall be imposed on a person who does not have a fixed place of business within the City where the only activity conducted by such person in the City is the delivery of goods bought and sold elsewhere or by telephone or mail order.

A license fee shall be imposed on a person who does not have a fixed place of business within the City who conducts a sale of goods or the performance of a service if the event, activity or transaction occurs within the City limits in accordance with RDMC 5.05.280. [Ord. 259, 2009.]

5.05.310 Tax – Nonresidential contractors.

Every person not having a fixed place of business in the City who engages in the business of contracting within the City shall pay a license tax of $5.00 per day; provided, that any such person may elect to pay a license tax under RDMC 5.05.280. [Ord. 259, 2009.]

5.05.320 Tax – Other nonresidential businesses.

Every person not having a fixed place of business within the City, who engages in business within the City, and is not subject to the provisions of RDMC 5.05.310 and 5.05.320, shall pay a license tax of $5.00 per day; provided, that any such person may elect to pay a license tax under RDMC 5.05.280. [Ord. 259, 2009.]

5.05.330 Tax – Carnivals.

(1) Every person owning, maintaining, conducting or presenting a carnival in the City, after having first obtained a permit to do so from the City Council, shall be charged a license fee as determined by resolution per day, and an additional fee per day for each and every separate show, attraction or exhibition carried on by such person conducting such carnival after such special permit has been granted, all of which fees shall be collected in advance.

(2) If the group of attractions as mentioned in subsection (1) of this section is owned or conducted by any one person, or if any one or more of the groups of attractions as mentioned in subsection (1) of this section is owned by different persons exhibiting or showing the attractions at the same time, in each instance, the group of attractions shall, for the purpose of this chapter, be considered a carnival. [Ord. 259, 2009.]

5.05.340 Circuses and kindred performances.

Every circus, menagerie, acrobatic performance, or exhibition of trained animals connected by or showing with other attractions shall be charged a license fee at the following rates:

(1) One-ring circus, fees per day; and

(2) Two or more ring circus, fees per day as determined from time to time by resolution. [Ord. 259, 2009.]

5.05.350 Card tables.

Any establishment maintaining or operating card tables for any card game legal in California for which a fee is paid shall pay an annual fee for each such table in addition to the regular business license. Fees shall be determined by resolution from time to time. [Ord. 259, 2009.]

5.05.360 Musical devices and vending machines.

Any individual or firm maintaining, operating, renting, or leasing a juke box, or other musical device, or a vending machine or other mechanical device the operation of which depends upon the insertion of a coin or key, which dispenses or vends a product, service, entertainment, or exchange of equal value, other than telephone service furnished under public utility tariffs, if the individual or firm’s business is limited exclusively to such maintenance, operations, renting or leasing, shall pay a license tax based upon the immediate preceding calendar year’s gross receipts from the total of all such machines so operated at the rates set forth pursuant to RDMC 5.05.280. [Ord. 259, 2009.]

5.05.370 Public dances.

Every person conducting, managing, or carrying on a public dance, where an admission fee is charged or other profit purpose, except those under the auspices and the benefit solely of a social, civic, veteran, religious, or fraternal organization shall be charged a license fee per day payable in advance before 5:00 p.m. on the day preceding the public dance. Fees will be determined by resolution. [Ord. 259, 2009.]

5.05.380 Garage sales, yard sales, rummage sales.

Every person conducting more than two garage sales, yard sales, or rummage sales per year shall be charged a license fee per day, payable in advance. The first two such sales shall be exempt. Fees defined by resolution. [Ord. 259, 2009.]

5.05.390 Solicitors.

It shall be unlawful for any person to engage in the business of solicitation or peddling, either in person, or by telephone, within the City limits, without first obtaining a business license pursuant to the provisions of this chapter.

Any company or person wishing to solicit shall apply for a business license and pay a fee per day; provided, that any such person may elect to pay a license tax under RDMC 5.05.280. Fees to be defined by resolution. [Ord. 259, 2009.]

5.05.400 Mobile vendors.

It shall be unlawful for any person to engage in the business of mobile vending within the City limits, without first obtaining a business license pursuant to the provisions of this chapter.

Any company or person wishing to run a mobile vending business shall apply for a business license and pay a fee per day; provided, that any such person may elect to purchase an annual license under RDMC 5.05.280.

Any company that elects to purchase a business license under RDMC 5.05.280 shall be required at each location change to pay a processing fee for an updated license. Fees to be defined by resolution.

Mobile vendors must comply with all Humboldt County health and safety codes. [Ord. 259, 2009.]

5.05.410 Exceptions.

In addition to all other power conferred, the Director of Finance shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the Council, to compromise any claim as to amount of license tax due.

The City Council shall have the power to totally or partially waive the customary fee as set forth elsewhere in this chapter for one-time events or other infrequent or annual occurrences for which a fee would otherwise be payable, if it is deemed by the City Council that such action would be in the best interests of the community. [Ord. 259, 2009.]

5.05.430 Residential care facilities.

(1) A residential care facility for the elderly, which serves six or fewer persons, shall not be subject to any business taxes, local registration fees, use permit fees, or other fees to which other family dwellings of the same type in the same zone are not likewise subject.

(2) Nothing in this section shall be construed to forbid the imposition of local property taxes, fees for water service and garbage collection, fees for inspections not prohibited by Health and Safety Code Section 1569.85, local bond assessments, and other fees, charges, and assessments to which other family dwellings of the same type in the same zone are likewise subject.

(3) For the purpose of this section, “family dwelling” includes, but is not limited to, single-family dwellings, units in multifamily dwellings, including units in duplexes and units in apartment dwellings, mobile homes, including mobile homes located in mobile home parks, units in cooperatives, units in condominiums, units in townhouses, and units in planned unit developments. [Ord. 263, 2009.]