CHAPTER 1
LICENSING BUSINESS FOR REVENUE
ARTICLE 3. APPLICATION AND LICENSE PROCEDURE
SECTION:
§2130: Application Processing Fee
§2131: Affidavit For License Application
§2132: Statement Of Gross Receipts
§2133: Statements Of Applicant Not Conclusive
§2134: Determination Of Type Of Business
§2135: Determination Of Amount Of Tax
§2136: Administrative Hearings
§2137: Appeal From Decision Of City Manager
§2139: License Not Transferable; Amended License For Changed Location
§2141: Posting And Keeping Licenses
§2142: Unexpired Licenses Heretofore Issued
§2130 APPLICATION PROCESSING FEE
Every person required to have a license under the provisions of this Chapter shall make application for the same to the Director of Finance of the City. Such application shall be in writing and signed and shall contain the following:
A. Name and address of applicant;
B. The name of the business to be licensed;
C. The type of business activity to be licensed;
D. The place where such business is to be transacted and carried on;
E. The affidavit required under §2131;
F. Such other information as may be necessary for the enforcement of the provisions of this Chapter, including but not limited to a contractor’s State license number and pesticide applicator number where applicable;
G. Each applicant shall pay a minimum fee to cover the cost of processing a license application. This fee shall be in addition to the business license tax and shall not be prorated. The fee shall not be refunded if the application is denied. If the applicant notifies the Finance Department of a withdrawal of the application before any field inspection or investigation has taken place, all fees paid exceeding ten dollars ($10.00) shall be refunded. The following application categories shall pay an application processing fee in the amount specified:
|
Application not requiring field inspection and/or investigation |
$10.00 |
|
Application that requires field inspection and/or investigation |
40.00 |
|
Annual application renewal processing fee (all licenses) |
5.00 |
(Ord. 540, §2, adopted 1961; amd. by Ord. 933, §1, adopted 1993)
§2131 AFFIDAVIT FOR LICENSE APPLICATION
Every person shall, upon making application for the first license to be issued to his business under this Chapter or for a newly established business, and in all cases where the amount of license tax to be paid is measured by gross receipts, furnish to the Director of Finance for his guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement, upon a form provided by the Director of Finance, subscribed and sworn to by the applicant, setting forth such information as may be required by §2132 and as may be necessary to determine the amount of the license tax to be paid by the applicant. (Ord. 540, §2, adopted 1961)
§2132 STATEMENT OF GROSS RECEIPTS
If the amount of license tax to be paid by the applicant is measured by gross receipts from business carried on within the City limits, then the applicant shall include in the affidavit required in §2131 a statement of the gross receipts of such business earned the preceding calendar or fiscal year as reported to any Federal or State taxing authority to which gross receipts are reported. In the event that the application is for a new business the applicant shall estimate the gross receipts for the period to be covered by the license.
In the event any estimate of gross receipts is made pursuant to this Section, the Director of Finance is empowered to accept such estimate for the purpose of determining the amount of the license tax if such estimate appears to him to be reasonable, or to reject such estimate if it appears to him to be unreasonable. If such an estimate is rejected, the Director of Finance shall not issue the license until a reasonable estimate is filed with him. (Ord. 540, §2, adopted 1961; amd. by Ord. 603, §3, adopted 1970; Ord. 933, §1, adopted 1993)
§2133 STATEMENTS OF APPLICANT NOT CONCLUSIVE
No statement or representation made by an applicant shall be conclusive upon the City, and any such statement is subject to audit and verification by the Director of Finance. All licensees, applicants for licenses and persons engaged in business in the City are hereby required to permit an examination of their books and records for the purposes aforesaid. Refusal to permit such examination shall be grounds for denial of any license application and revocation of any existing license. (Ord. 540, §2, adopted 1961)
§2134 DETERMINATION OF TYPE OF BUSINESS
The determination of the type or class of business the applicant is engaged in or about to become engaged in is an administrative function of the Director of Finance. (Ord. 540, §2, adopted 1961)
§2135 DETERMINATION OF AMOUNT OF TAX
The Director of Finance shall determine the amount of license tax due based upon the statements of the applicant and his examination and audit, if any. If any applicant fails to file any required statement or amended statement, the Director of Finance may, after five (5) days’ written notice to such person, determine the amount of license tax due from such person by means of such information as he may be able to obtain. (Ord. 540, §2, adopted 1961)
§2136 ADMINISTRATIVE HEARINGS
In any case where a licensee or applicant for a license is dissatisfied with a determination of the Director of Finance as to the classification of his business or the amount of license tax to be fixed, or is aggrieved by any decision of the Director of Finance with respect to the issuance or refusal to issue any such license, he may, within thirty (30) days after payment of his license tax, apply for a hearing before the City Manager, or a hearing officer designated by the City Manager to hear such appeals ("designee"). Such hearing shall be held within fifteen (15) days from the date of filing the application for hearing, unless continued at the request of applicant. Notice of the date and place of hearing shall be given the applicant, and he shall be entitled to appear in person or by counsel and present evidence. The City Manager or designee shall hear and consider evidence and shall decide the issue based upon the evidence presented. A decision must be rendered, in writing, by the City Manager or designee within five (5) working days from the date of hearing, and a copy of such decision furnished to applicant. (Ord. 540, §2, adopted 1961; amd. by Ord. 933, §1, adopted 1993)
§2137 APPEAL FROM DECISION OF CITY MANAGER
Any person who has followed the procedure set forth in §2136 hereof regarding administrative hearings and is dissatisfied with the decision of the City Manager or designee, may, within fifteen (15) days thereafter, appeal to the City Council of the City by filing a notice of appeal with the City Clerk. The City Clerk shall thereupon fix a time and place for hearing such appeal. The City Clerk shall give notice to such person of the time and place of hearing, and he shall have the opportunity to appear thereat in person or by counsel and present evidence. The Council shall hear and consider evidence and shall decide the issue based upon the evidence presented. The Council shall have authority to determine all questions raised on such appeal and its decision shall be final. (Ord. 540, §2, adopted 1961; amd. by Ord. 933, §1, adopted 1993)
§2138 FORM OF LICENSE
Upon filing the application together with such other information as the Director of Finance deems necessary, and upon payment of the prescribed license tax, the Director of Finance shall issue a business license to the person applying for the same. The license shall be in the form prescribed by the Director of Finance and must contain the licensee’s name, the business name, type of business, location of business and commencement and expiration dates of the license. (Ord. 540, §2, adopted 1961)
§2139 LICENSE NOT TRANSFERABLE; AMENDED LICENSE FOR CHANGED LOCATION
No license issued pursuant to this Chapter shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon application therefor to the Director of Finance and paying to the City a fee of ten dollars ($10.00) have the license amended to authorize the transacting and carrying on of such business under said license at an alternate location authorized by City Code. (Ord. 540, §2, adopted 1961; amd. by Ord. 933, §1, adopted 1993)
§2140 DUPLICATE LICENSE
Upon the licensee filing a statement of such fact to the Director of Finance and paying to the City a fee of ten dollars ($10.00), a duplicate license may be issued by the Director of Finance to replace any license previously issued hereunder which has been lost or destroyed. (Ord. 540, §2, adopted 1961; amd. by Ord. 933, §1, adopted 1993)
§2141 POSTING AND KEEPING LICENSES
All licenses must be kept and posted in the following manner:
A. Any 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 such business is carried on.
B. Any licensee transacting and carrying on business in the City at any other than 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. 540, §2, adopted 1961)
§2142 UNEXPIRED LICENSES HERETOFORE ISSUED
Where a license for revenue purposes has been issued to any business by the City and the tax paid therefor under the provisions of any ordinance heretofore enacted and the term of such license has not expired, then the license tax prescribed for said business by this Chapter shall not be payable until the expiration of the term of such unexpired license. (Ord. 540, §2, adopted 1961)
§2143 REFUNDS
(Repealed by Ord. 595, §1, adopted 1967)