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Home » City Government » City Code » TITLE 5: Licensing and Franchising » 5.04: Business Taxes, Licenses and Regulations
5.04: Business Taxes, Licenses and Regulations
Chapter 5.04
BUSINESS TAXES, LICENSES AND REGULATIONS
Sections:
5.04.010 Definitions.
5.04.020 Application of Rules.
5.04.030 Payment of other licenses not excused.
5.04.040 Effect on past actions and obligations.
5.04.050 License--Required.
5.04.060 Separate license required for each branch, establishment, and type of business at same location.
5.04.070 Exemptions.
5.04.080 Applications, issuance and contents.
5.04.090 Appeal from action.
5.04.100 Transferability.
5.04.110 Duplicate license.
5.04.120 Posting of license.
5.04.130 License fees--When payable.
5.04.140 Failure to pay fee--Penalty.
5.04.150 Enforcement--Right of entry.
5.04.160 Fee a debt to city.
5.04.170 Remedies cumulative.
5.04.180 Fee schedule.
Section 5.04.010 Definitions.
For the purpose of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:
1. "Business" includes professions, trades and occupations and every kind of calling, whether or not carried on for profit.
2. "Licensee" means any person to whom a license has been issued pursuant to the provisions of this chapter.
3. "Person" means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, corporations, Massachusetts business or common law trusts, societies and individuals engaged in any business in the city. (Ord. no. 106 § 1, 1984.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.020 Application of Rules.
Except as otherwise expressly provided, the provisions of this chapter shall apply to all city licensing activities. (Ord. no. 106 § 1, 1984.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.030 Payment of other licenses not excused.
Persons required to pay a license tax or fee for transacting and carrying on any business required under any other ordinance of the city shall remain subject to the regulatory provisions of other city ordinances. (Ord. no. 106 § 2, 1984.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.040 Effect on past actions and obligations.
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 adoption of the ordinance codified in this chapter, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and all rights and obligations hereunto appertaining shall continue in full force and effect. (Ord. no. 106 § 3.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.050 License--Required.
1. There are imposed, upon the businesses, trades, professions, callings and occupations transacted and carried on in the city, license fees in the amounts adopted by resolution and set forth in a separate schedule. It is 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 so do and without complying with all applicable provisions of this chapter, and any violation of this chapter or failure to comply with any provisions of this chapter shall be punishable as a Class B misdemeanor.
2. This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of this state. (Ord. no. 106 § 1, 1984.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.060 Separate license required for each branch, establishment, and type of business at same location.
A separate license shall 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. 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. Warehouses and distributing plants used in connection with and incidental to a business license under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments. (Ord. no. 106 §5, 1984.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.070 Exemptions.
1. Nothing in this chapter 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 this state, from the payment of fees prescribed by this chapter.
2. Any person claiming an exemption pursuant to this section shall file a verified statement with the business license clerk, stating facts upon which exemption is claimed.
3. The business license clerk shall, upon a proper showing contained in the verified statement, issue a license to such person claiming exemption under this section without payment to the city of the license fee required by this chapter.
4. The business license clerk, after giving notice and reasonable opportunity for hearing to a licensee, 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. no. 106 § 6, 1984.)
5. Persons engaging in casual sales totaling less than $1,000.00 per calendar year are not required to pay the license fee or obtain a business license.
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.080 Applications, issuance and contents.
Every person required to have a license under the provisions of this chapter shall make application for the same to the business license clerk of the city. Upon the payment of the prescribed license fee, the business license clerk 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 for the enforcement of the provisions of this chapter. (Ord. no. 106 §7, 1984.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.090 Appeal from action.
Any person aggrieved by any decision of the business license clerk with respect to the issuance or refusal to issue any license may appeal first to the City Administrator and then, if necessary, to the city council by filing a notice of appeal with the clerk of the council. The city council shall thereupon fix a time and place for hearing such appeal. The clerk of the council 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, postage prepaid, addressed to such person at his last known address. The city council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provisions of this chapter. (Ord. no. 106 §11, 1984.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.100 Transferability.
No license issued pursuant to this chapter shall be transferable except in those cases where a business is sold and the license proposed to be transferred. The grantee of such business shall present himself to the business license clerk and upon payment of the transfer fee established by the city council, the business license clerk shall transfer the business license.
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 in an amount determined by the city council, have the license amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is or is to be moved. (Ord. no. 106 §13, 1984.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.110 Duplicate license.
A duplicate license may be issued by the business license clerk to replace any license previously issued under this chapter which has been lost or destroyed, upon the licensee filing a statement of such fact, and at the time of filing such statement paying to the business license clerk a duplicate license fee as determined by the city council. (Ord. no. 106 §14 , 1984. )
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.120 Posting of license.
All licenses shall 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 a 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 a fixed place of business in the city shall keep a license upon his person at all times while transacting and carrying on such business. (Ord. no. 106 §15, 1984.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.130 License fees--When payable.
Unless otherwise specifically provided, all annual license fees required under the provisions of this chapter shall be due and payable in advance on January 1st of each year; provided, that license fees covering new operations commences after January 1st may be prorated on a monthly basis for the balance of the license period, but in no case shall the license fee be less than the minimum license fee as established by the municipal Council, and shall be due and payable on the first day said new operations commenced. (Ord. no. 106 §16, 1984.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.140 Failure to pay fee--Penalty.
Business license fees are due on the first day of January, each year, for businesses existing on said date and become past due after the 31st day of January. If unpaid after the 31st day of January, the license clerk shall add a penalty of ten percent of said license fee per month; thereafter interest shall be added at the rate of one and one-half percent per month to past due accounts. Business license fees on business operations commencing after January 1st of any given year, shall be due and payable on the first day said new business operation commences and shall be past due and subject to the foregoing penalties 10 days thereafter. (Ord. no. 106 §17, 1984.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.150 Enforcement--Right of entry.
1. It shall be the duty of the business license clerk to enforce all of the provisions of this chapter. The chief of police shall render such assistance in the enforcement of this chapter as may from time to time be required by the business license clerk or the city council.
2. The business license clerk, in the exercise of the duties imposed upon him under this chapter, and acting through his 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 chapter have been complied with.
3. The business license clerk and each of his assistants and any police officer shall have the power and authority to enter, free of charge and at any reasonable time, any place of business required to be licensed under this chapter and demand an exhibition of its license certificate. It is unlawful for any person having any such license certificate in his possession under his control, to willfully fail to exhibit the same on demand. It shall be the duty of the business license clerk and each of his assistants to cause a criminal information to be filed against any person found to be violating any of the provisions of this chapter. (Ord. no. 106 §18, 1984.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.160 Fee a debt to city.
The amount of any license fee and penalty imposed by the provisions of this chapter shall be deemed a debt to the city in any court of competent jurisdiction for the amount of any delinquent fee, penalties, and attorney fees, incurred by the city in collecting the debt. (Ord. no. 106 §19, 1984.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.170 Remedies cumulative.
All remedies prescribed under this chapter shall be cumulative. The City is not precluded from exercising any of the remedies herein. (Ord. no. 106 § 19, 1984.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
Section 5.04.180 Fee schedule.
Every person who engages in a business, trade, profession, calling or occupation within the city shall pay a license fee in the applicable amount set forth by resolution of the city council. (Ord. no. 106 §21, 1984.)
(Ord. 98-1, Repealed and Replaced, 08/24/2000)
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