Chapter 5.05 GENERAL PROVISIONS

Average Number of Persons Employed. As used in this title, the average number of persons employed daily in the applicant’s business during the previous year within the city shall be determined by ascertaining the total number of hours of service performed by all employees of applicant within the city during the previous year and dividing the total number of hours of service thus obtained by the number of hours of service constituting a year’s work of one full-time employee according to the custom or laws governing such employment. In computing the average number of persons employed, fractions of numbers should be excluded.

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

“City” means the city of Willows, a municipal corporation of the state of California in its present incorporated form or in any later reorganized, consolidated, enlarged, or reincorporated form.

“Employee” means all persons engaged in the operation or conduct of any business, agent, manager, solicitor, and any and all other persons employed or working in said business. In computing the number of employees, the owner will not be counted as an employee under this definition, except, in the case where there is more than one owner, each additional owner over one shall be considered as an employee. For purposes of computing tax based on employees, the average number of employees, as defined in this section, will be used.

“Fixed place of business” means the premises within the city where a business is continuously conducted from day to day and regularly kept open for the purposes of such business. The term “regular place of business” has the same meaning as “fixed place of business.”

“Gross receipts” includes the total of amounts actually received or receivable from sales and the total of amounts actually received or receivable for the performance of any act or service of whatever nature it may be for, for which a charge is made or credit allowed, whether 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 or nature, without any deduction therefrom on account of the cost of the property sold, the cost of material used, labor service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from “gross receipts” shall be the following:

(a) Cash discounts allowed and taken on sales.

(b) Credit allowed on property accepted as part of the purchase price and which property may later be sold.

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

(d) Such part of the sale price of property returned by purchasers upon recision of the contract of sale as if refunded either in case or by credit.

(e) Amounts collected for others where the business is acting as an agency or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them.

(f) Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded.

“License administrator” means the city treasurer or other city officer charged with the administration of this title.

“Peddler” means any hawker, vendor, or other person who goes from house to house or place to place, or in or along the streets within the town, selling and making immediate delivery or offering for sale and immediate delivery of any goods, wares, merchandise, or anything of value in possession of the peddler to persons other than manufacturers, wholesalers, jobbers, or retailers in such commodities.

“Person” includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, businesses, or common law trusts, societies, and individuals transacting and carrying on any business in the town, other than as an employee.

“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 deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which in effect results in a sale within the contemplation of law.

“Solicitor” means every agent, canvasser, or other person who travels from place to place or house to house and solicits or takes order for or canvasses for or makes demonstrations of any goods, wares, merchandise, or things or articles of value or advertising or for services to be performed in the future or for subscriptions to periodicals or tickets of admission to entertainments or memberships in any clubs.

“Sworn statement” means an affidavit sworn to before a person authorized to take oaths or a declaration or certification made under penalty of perjury. [Ord. 527-77, 4-11-77. Prior code § 10-1].

5.05.020 Title enacted to raise revenue solely.

This title (with the exception of Chapter 5.15 WMC) is enacted solely to raise revenue for municipal purposes and is not intended for regulation. [Ord. 527-77, 4-11-77. Prior code § 10-2].

5.05.030 Effect on other ordinances.

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 fee required under any other ordinance of the city and shall remain subject to the regulatory provisions of other ordinances. [Ord. 527-77, 4-11-77. Prior code § 10-3].

5.05.040 License and tax payment required.

There is imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts hereinafter prescribed. It shall be unlawful for any person to transact and carry on any business, trade, profession, calling, or occupation in the city without first having procured a license from the city to do so and without complying with all applicable provisions of this title. [Ord. 527-77, 4-11-77. Prior code § 10-4].

5.05.050 Separate license for each business and establishment.

A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided, warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this title shall not be deemed to be separate places of business or branch establishments; provided further, that any person conducting two or more types of business under the same management and which businesses use a single set or integrated set of books and records may, at his option, pay only one tax calculated on the total number of employees of said business. [Ord. 527-77, 4-11-77. Prior code § 10-5].

5.05.060 Exemptions.

(1) Federal and State. Nothing in this title shall be deemed or 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 of California from the payment of such taxes as prescribed by this title.

(2) Charitable Organizations. The provisions of this title shall not be deemed or construed to require the payment of a license fee to conduct, manage or carry on any business, occupation or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes; nor shall any license fee be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious, or moral subjects, within the city, whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any license fee be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, service club, veterans, public school, chamber of commerce, 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 of and objects for which such organization or association was formed and from which no profit is derived or anticipated, either directly or indirectly by any individual. Nothing in this shall be deemed to exempt any such organization or association from complying with the provisions of any ordinance of the city requiring a permit from the city.

(3) Farmers, Poultrymen. The provisions of this title shall not be deemed to include or apply to farmers, orchardists, poultrymen, or horticulturists who may, within the city, sell exclusively their own produce grown and raised within the county. This exemption shall not apply to nurseries or other commercial establishments which buy goods for resale in addition to selling their own goods, wares and produce. [Ord. 527-77, 4-11-77. Prior code § 10-6].

5.05.070 Claim for exemption.

Any person claiming an exemption pursuant to this section shall, upon the request of the license administrator, file a verified statement, upon a form to be provided, stating the facts upon which the claim is based. The license administrator shall, upon a proper showing contained in the verified statement, issue a license to such person claiming an exemption under WMC 5.05.060 without payment to the city of the license tax required by this title. The license administrator may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein. [Ord. 527-77, 4-11-77. Prior code § 10-7].

5.05.080 Application – Issuance and contents of license.

Every person required to have a license under the provisions of this title shall make application for the same to the license administrator, and upon the payment of the prescribed tax the license administrator shall issue to such person a license which shall contain:

(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; and

(5) Such other information as may be necessary to the license administrator. [Ord. 527-77, 4-11-77. Prior code § 10-8].

5.05.090 Application – First license.

(1) Upon a person making application for the first license to be issued hereunder or for a newly established business, such person shall furnish to the license administrator a sworn statement upon a form provided by the license administrator, setting forth the following information:

(a) The exact nature or kind of business for which a license is requested.

(b) The place where such business is to be carried on; and if the same is not to be carried on at any permanent place of business, the places of residences of the owners of same.

(c) In the event that application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residences of those owning said business.

(d) In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall set forth the names and places of residences of the officers or partners thereof.

(e) In all cases where the amount of license tax to be paid is measured by the number of employees, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of license tax to be paid by the applicant.

(f) Any further information which the license administrator may require in order to issue the type of license applied for.

(2) If the amount of the license tax to be paid by the applicant is measured by the number of employees, the applicant shall estimate the number of employees for the period to be covered by the license to be issued. Such estimate, if accepted by the license administrator as reasonable, shall be used in determining the amount of license tax to be paid by the applicant. [Ord. 527-77, 4-11-77. Prior code § 10-9].

5.05.100 Procedure for obtaining renewal license.

In all cases, the applicant for the renewal of a license shall submit to the license administrator a written statement, upon a form to be provided by the license administrator, setting forth such information concerning the applicant’s business during the preceding year as may be required by the license administrator in order to ascertain the amount of the license tax to be paid by such applicant pursuant to the provisions of this title. [Ord. 527-77, 4-11-77. Prior code § 10-10].

5.05.110 Statements and records.

No statement shall be conclusive as to the matters set forth therein, nor shall filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the license administrator, or deputies, or authorized employees of the city who are hereby authorized to examine, audit, and inspect such books and records of any licensee or applicant for license as may be necessary in their judgment to verify or ascertain the amount of license fee due. [Ord. 527-77, 4-11-77. Prior code § 10-11].

5.05.120 Information confidential.

It shall be unlawful for the license administrator or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a license; provided, that nothing in this section shall be construed to prevent:

(1) The disclosure to or the examination of records and equipment by another city official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter or collecting taxes imposed hereunder.

(2) The disclosure of the names and addresses of persons to whom licenses have been issued and the general type or nature of their business.

(3) The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes or submits an offer or compromise with regard to a claim asserted against the business license holder by the city for license taxes or when acting upon any other matter.

(4) The disclosure of general statistics regarding taxes collected or business done in the city. [Ord. 527-77, 4-11-77. Prior code § 10-12].

5.05.130 Failure to file statement.

If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the license administrator, such person fails to file a corrected statement, the license administrator may determine the amount of license tax due from such person by means of such information as the license administrator may be able to obtain.

In case such a determination is made, the tax collector shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Willows, California, postage prepaid, addressed to the person as assessed at the last known address. Such person may, within 15 days after the mailing or serving of such notice, make application in writing to the license administrator for a hearing on the amount of the license tax. If such application is made, or if application is not made within the time prescribed, the license administrator must cause the matter to be set for hearing within 30 days before the city council. The license administrator shall give at least 10 days’ notice to such person of the time and place of hearing in the manner prescribed above for the service of notice of assessment. The council shall consider all evidence produced, and written notice of its findings thereon, which findings shall be final, shall be served upon the applicant in the manner prescribed above for service of notice of assessment. [Ord. 527-77, 4-11-77. Prior code § 10-13].

5.05.140 Appeal.

Any person aggrieved by any decision of a license administrator or agency with respect to the issuance or refusal to issue such license may appeal to the city council by filing a notice of appeal with the city clerk. The city council 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 by serving it personally or by depositing it in the United States Post Office at Willows, California, postage prepaid, addressed to such person at their last known address. [Ord. 527-77, 4-11-77. Prior code § 10-14].

5.05.150 Additional power to license administrator.

In addition to all other power conferred upon the license administrator, the administrator shall have the power for good cause shown to extend the time for filing any required sworn statement or application for a period not exceed 60 days and, in such case, to waive any penalty that would otherwise have accrued. [Ord. 527-77, 4-11-77. Prior code § 10-15].

5.05.160 License is not transferable – Change of business location.

No license issued pursuant to this title shall be transferable; provided, 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 and paying a fee of $5.00 have the license amended to authorize the transacting and carrying on of such business under the license at some other location to which the business has been or is to be moved. [Ord. 527-77, 4-11-77. Prior code § 10-16].

5.05.170 Duplicate license upon loss or destruction of original.

A duplicate license may be issued by the license administrator to replace any license previously issued under the provisions of this title which has been lost or destroyed, upon the licensee filing a statement attesting to such fact, and at the time of filing such affidavit paying to the license administrator a duplicate license fee of $5.00. [Ord. 527-77, 4-11-77. Prior code § 10-17].

5.05.180 Posting or carrying license.

All licenses must be kept and posted in the following manner:

(1) 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.

(2) Any licensee transacting and carrying on business, but not operating at a fixed place of business in the city, shall keep the license upon their person at all times while transacting and carrying on such business. [Ord. 527-77, 4-11-77. Prior code § 10-18].

5.05.190 Dates license due and payable.

Unless otherwise specifically provided, all annual license taxes under the provisions of this chapter shall be due and payable in advance on the first day of January of each year or the date on which a person first conducts business within the city, whichever is applicable. All licenses issued hereunder shall be effective on a calendar year basis of January 1st through December 31st or any portion thereof; provided, that license taxes for new business commenced on and after the first day of March shall be prorated for the balance of the license period as follows:


Date of Commencement of Business:	Prorated Tax:
Between March 1st and June 30th	3/4 of annual license fee
Between July 1st and September 30th	1/2 of annual license fee
Between October 1st and December 31st	1/4 of annual license fee

[Ord. 527-77, 4-11-77. Prior code § 10-19].

5.05.200 Delinquent taxes – Penalties.

For failure to pay a license tax when due, the license administrator shall add a penalty of five percent of the license tax on the last day of each month after the due date thereof; provided, that the amount of such penalty to be added shall in no event exceed 50 percent of the amount of the license tax due. [Ord. 527-77, 4-11-77. Prior code § 10-20].

5.05.210 Refunds of overpayments.

No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the license administrator within a period of two years from the last day of the calendar month following the period for which the overpayment was made. [Ord. 527-77, 4-11-77. Prior code § 10-21].

5.05.220 Enforcement of title – Examinations by collector – Complaints.

It shall be the duty of the license administrator to enforce all of the provisions of this title. The chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the license administrator or the city council. The license administrator in the exercise of the duties imposed upon this position hereunder, and acting through deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this title have been complied with.

It shall be the duty of the license administrator and each deputy and assistant to cause a complaint to be filed against any person found to be violating any of the provisions of this title. [Ord. 527-77, 4-11-77. Prior code § 10-22].

5.05.230 License tax – Fixed place of business.

Every person engaged in a fixed place of business in the city of Willows in any trade, calling, occupation, or other means of livelihood and not as an employee of another and not specifically licensed by other sections of this chapter shall pay an annual license tax based upon the average number of employees employed in such business of $30.00 for the first five employees; $55.00 for six to 10 employees; $80.00 for 11 to 15 employees; and $105.00 for 15 or more employees. The average number of employees shall be determined by ascertaining the total number of hours of service performed by all employees during each year and dividing the total by the number of hours of service constituting a year’s work by one full-time employee, according to the custom governing such employments. [Ord. 527-77, 4-11-77. Prior code § 10-23].

5.05.240 License tax – Contractors and subcontractors.

Every person not having a fixed place of business or doing contracting or subcontracting work in the city of Willows shall pay a license fee as follows: annually, $30.80; semiannually, $15.40; and quarterly, $7.70. [Ord. 527-77, 4-11-77. Prior code § 10-24].

5.05.250 License tax – Delivery vehicles.

Every person not having a fixed place of business within the city and not herein otherwise licensed or classified who delivers goods, wares, or merchandise of any kind by vehicle or who provides any service by the use of vehicles in the city shall pay an annual license tax of $35.00. [Ord. 527-77, 4-11-77. Prior code § 10-25].

5.05.260 License tax – Apartment houses.

Every person carrying on the business of operating an apartment house of three units or more shall pay an annual license tax of $3.00 each for each of the first four units therein and $2.00 for each unit above four. Any unit used for living quarters of the owner or manager shall be exempt from the provisions of this section. [Ord. 527-77, 4-11-77. Prior code § 10-26].

5.05.270 License tax – Hotel and motel.

Every person carrying on the business of operating a hotel, motel, auto court, or cabin court shall pay an annual license fee of $30.00 and in addition shall pay $1.00 per year for each rental unit; provided, however, that any rental unit used for the living quarters of the owner or manager shall be exempt from the provisions of this section. [Ord. 527-77, 4-11-77. Prior code § 10-27].

5.05.280 License tax – Public amusement.

Every person conducting, managing, or carrying on in the city of Willows the business of public amusement shall pay a license tax as specified below:

(1) Amusement rides and shows, except where a carnival or circus license is obtained: $10.00 per day for each amusement, ride or show.

(2) Carnival or circus: $50.00 per day.

(3) Billiards, Bagatelle, Pool Tables. In addition to the license tax set forth in WMC 5.05.230, an annual fee of $10.00 per table.

(4) Card Tables. In addition to the license tax as set forth in WMC 5.05.230, every person carrying on the business of maintaining card tables or devices for profit or gain where card games may be played by the general public shall pay an annual license tax of $25.00 for the first table and $10.00 for every table in addition thereto.

(5) Bowling Alley. In addition to the license tax as set forth in WMC 5.05.230, there will be an annual fee of $5.00 per lane. [Ord. 527-77, 4-11-77. Prior code § 10-28].

5.05.290 License tax – Auctioneer.

Every person conducting the business of auctioneer who does not have a fixed place of business within the city limits of the city of Willows shall pay a license fee of $25.00 per day or $200.00 annually. [Ord. 527-77, 4-11-77. Prior code § 10-29].

5.05.300 License tax – Peddlers and solicitors.

Every person engaged in peddling or soliciting shall pay a license fee of $15.00 per quarter. [Ord. 527-77, 4-11-77. Prior code § 10-30].

5.05.310 License tax – Coin-operated vending and amusement machine distributors.

Every person who is carrying on the business of renting, leasing, lending, or otherwise distributing or supplying coin-operated machines while retaining title hereto shall pay an annual tax based on the annual gross receipts attributable to business conducted in the city of Willows as follows:


GROSS RECEIPTS	TAX
$0 – $1,000	$10.00
$1,001 – $5,000	$15.00
$5,001 – $15,000	$30.00
Over $15,000	$2.00 per $1,000

[Ord. 527-77, 4-11-77. Prior code § 10-31].

5.05.320 Other business.

Every person engaged in providing for the general public any service other than those herein specifically enumerated shall pay a tax in accordance with WMC 5.05.230. [Ord. 527-77, 4-11-77. Prior code § 10-32].

5.05.330 License tax debt.

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 said city in any court of competent jurisdiction for the amount of any delinquent license tax and penalties. A reasonable attorney’s fee for prosecuting such action shall be awarded to the city. [Ord. 527-77, 4-11-77. Prior code § 10-33].

5.05.340 Remedies cumulative.

All remedies prescribed hereunder 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 hereof. [Ord. 527-77, 4-11-77. Prior code § 10-34].

5.05.350 Penalty for violation.

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of this city any material fact in procuring the license or permit herein provided for shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than $500.00 or by imprisonment in the county jail for a period of not more than three months, or both such fine and imprisonment. [Ord. 527-77, 4-11-77. Prior code § 10-35].

5.05.360 Effect on past action.

Neither the adoption of the ordinance codified in this chapter nor its superseding of any portion of any other ordinance of the city shall, in any manner, be construed to affect prosecution for violation of any other ordinance committed prior to the effective date of adoption of the ordinance codified in this chapter, nor to be posted, filed or deposed, and all rights and obligations thereunder appertaining shall continue in full force and effect. [Ord. 527-77, 4-11-77. Prior code § 10-36].

5.05.370 Unlawful business.

No license issued under the provisions of this chapter shall be construed as authorizing the conduct or continuance of any illegal or unlawful business. [Ord. 527-77, 4-11-77. Prior code § 10-38].

5.05.380 Severability.

If any paragraph, section, subsection, sentence, clause, or phrase of this chapter is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining portions of this chapter. The city council of the city of Willows hereby declares that it would have passed this chapter, and each paragraph, section, subsection, sentence, clause, and phrase thereof, irrespective of the fact that any one or more other paragraphs, subsections, sentences, clauses or phrases be declared invalid or unconstitutional. [Ord. 527-77, 4-11-77. Prior code § 10-39].

5.05.390 Reference.

This chapter shall be known and cited as the Willows business license ordinance. [Ord. 527-77, 4-11-77. Prior code § 10-40].

State law references—Authority to license, § 37101 Gov. Code; for the purpose of regulating, § 16000 et seq., Bus. and Prof. Code.