TITLE 5
BUSINESS TAXES, LICENSES AND REGULATIONS
Chapter 5.04   Business License Fee
Chapter 5.08   Bankruptcy or Liquidation Sales
Chapter 5.12   Bingo Games
Chapter 5.16   Cardrooms and Gambling
Chapter 5.20   CATV Franchise*
Chapter 5.24   Handbills
Chapter 5.28   Public Entertainment
Chapter 5.32   Secondhand Dealers
Chapter 5.36   Taxicabs
Chapter 5.40   Garage Sales
Chapter 5.44   Use of City Streets and Sidewalks for Sales of Food, Beverages or Merchandise and/or Rentals of Equipment or Other Things
Chapter 5.48   Gridley Business Improvement District
Chapter 5.50   Massage and Bodywork Services
Chapter 5.04 Business License Fee
   5.04.010   Definitions.
   5.04.020   License--required.
   5.04.030   Unlawful business not authorized.
   5.04.040   Application--required.
   5.04.050   Application--verification.
   5.04.060   Licenses--issuance.
   5.04.070   License fee as debt to city.
   5.04.080   Term.
   5.04.090   License--payment.
   5.04.100   When payable.
   5.04.110   Delinquency dates.
   5.04.120   Delinquency penalty.
   5.04.130   License payment--criminal prosecution.
   5.04.140   Refunds.
   5.04.150   License payment--statement required.
   5.04.160   License--display.
   5.04.170   Branch establishments.
   5.04.180   Carrying on two or more businesses at one location.
   5.04.190   Duplicate licenses.
   5.04.200   Licenses not transferable.
   5.04.210   License--inspectors.
   5.04.300   License fee basis--number of employees plus flat fee.
   5.04.400   Exemptions and exclusions.
   5.04.410   Claims for exemption.
   5.04.420   Exclusions.
   5.04.500   Appeal.
   5.04.550   Penalty for violation.
   5.04.600   Criminal and civil remedies not exclusive.
5.04.010  Definitions.
   A.   Words used in this chapter are defined as follows:
      1.   “Average number of employees” shall be determined by taking the number of employees of a business who are earning wages for work done in the city during pay periods ending the nearest twelfth of each month as shown by Form DE3 of the State Department of Employment, or other form which may hereafter be adopted for reporting payments due under the Unemployment Insurance Act, for each month of the previous calendar year, adding the same and dividing by twelve.  In determining the average number of employees for the year, fractions on one-half or more are to be considered as one whole employee.  Fractions under one-half are to be excluded.
   If any employer has been in business less than one year, the employer may use average number of employees for the last quarter. If the employer has not been in business for one quarter, he may estimate the average number of employees who will be employed by him in the city during the remainder of the calendar year.
   Employers may be required to verify their figures by showing each relevant Form DE3 of the State Department of Employment or by another form which may hereafter be adopted for reporting payments due under the Unemployment Insurance Act.
      2.   “Business” includes selling, distributing, or otherwise merchandising goods at wholesale or retail, trades, callings, professions or other occupations engaged in for profit and the conducting, managing or carrying on of any trade, calling or occupation for profit.
      3.   “City” means the City of Gridley.
      4.   “Employee” means all persons engaged in the operation or conduct of any business, whether as owner, any member of the owner’s family, partner, agent, manager, solicitor and any and all other persons employed or working in the business.
      5.   “Engaged in business” means the conducting operating, managing or carrying on of a business, whether done as owner, or by means of an officer, agent, manager, employee, servant or otherwise.
      6.   “Fixed place of business” means the premises occupied in the city for the particular purpose of conducting a business thereat and regularly kept open for that purpose with a competent person in attendance for the purpose of attending to said business.
      7.   “License” means the certificate issued by the city to the applicant upon payment of a fee prescribed by this title evidencing payment of such fee.
      8.   “Nonresident merchant” means any person who as owner and for the purpose of a livelihood or profit engages in any one or more enterprises in which personal property is sold or offered for sale, either personally or through agents and employees and who has not an established place business in the city and has an established place of business outside the city.
      9.   "Person" includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts, business, or common law trusts, societies and individuals transacting and carrying on any business in the city, other than as an employee.
      10.   "Shall" is mandatory; "may" is permissive; "singular number" includes the plural and the "plural" includes the singular; words of masculine gender include female and neuter gender. 
(Ord. 565, 1990)
5.04.020  License--required.
   A.   There are imposed upon all persons engaged in business in this city license fees in the amounts prescribed in this title. It is unlawful for any person, whether as principal or agent, clerk or employee, either for himself or for any other person, or for anybody corporate, or as officer of any corporation, or otherwise, to commence to carry on any business set forth in this chapter in the city, without first having procured a license from the city so to do or without complying with any and all regulations of such business contained in this chapter; and the carrying on of any business mentioned in this chapter without having first procured a license from the city to do so, or without complying with any and all regulations of such business, shall constitute a separate violation of this chapter for each and every day that such business is so carried on.
   B.   The license required to be obtained and the fee required to be paid are declared to be required pursuant to the taxing power of the city solely for the purpose of obtaining revenue. 
(Ord. 565, 1990).
5.04.030  Unlawful business not authorized.
   No license issued under the provisions of this title shall be construed as authorizing the conduct or continuance of any illegal or unlawful business or any business in violation of any ordinance of the city. 
(Ord. 565, 1990).
5.04.040  Application--required.
   Every person required to have a license under the provisions of this title shall make application for the same, or for renewal of the same, to the Finance Director of the city. Such application shall be a written statement signed by the applicant under penalty of perjury. The application shall set forth such information as may be required therein and as may be reasonably necessary to properly determine the amount of the license fee to be paid by the applicant. 
(Ord. 565, 1990)
5.04.050  Application--verification.
   No application shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such fee as is actually due and payable under this title. Each application, and all statements and information contained therein, may be subject to review, audit and verification by the Finance Director, his deputies or other authorized employees of the city. All licensees, applicants for licenses and persons engaged in business in the city are required to permit examination of their books, records and papers for the purposes aforesaid. The information or data obtained from such examination or audit, or from any application required under this title, shall be deemed to be confidential, except that such may be used for the purpose of enforcing the provisions of this title. 
(Ord. 565, 1990).
5.04.060  Licenses--issuance.
   A.   It shall be the duty of the Finance Director to prepare and issue a license under this chapter for every person liable to pay a license hereunder, and to state in each license the amount thereof, the period of time covered thereby, and the name of the person to whom issued, the business licensed and the location or place of business where such business is carried on.
   B.   In no case shall any mistake by the Finance Director in stating the amount of a license prevent or prejudice the collection for the city of what shall be actually due from anyone carrying on a business subject to a license under this chapter. 
(Ord. 565. 1990).
5.04.070  License fee as debt to city.
   The amount of any license imposed by this chapter shall be deemed a debt to the city, and any person carrying on any business mentioned in this chapter without having a license from the city to do so, shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of the license by this chapter imposed on such business. 
(Ord. 565, 1990).
5.04.080  Term.
   All licenses shall be issued under this title for a period of twelve (12) months unless specified otherwise. All annual licenses shall expire December 31st. 
(Ord. 565, 1990).
5.04.090  License--payment.
   All licenses shall be paid in advance in the legal currency of the United States, at the office of the Finance Director. 
(Ord. 565, 1990).
5.04.100  When payable.
   All license fees imposed under this title shall be paid in advance and annual licenses shall be due and payable on the second day of January of each year. 
(Ord. 565, 1990).
5.04.110  Delinquency dates.
   Unless otherwise specifically provided under other provisions of this title, all continuing business license fees required to be paid under this title shall be deemed delinquent if not paid by the 31st day of January. For new businesses commencing after the first day of January, the fee shall become delinquent thirty days after initial billing. 
(Ord. 565, 1990).
5.04.120  Delinquency penalty.
   Any person who fails to pay any business license fees required to be paid by this title within the time required shall pay a penalty of fifty percent of the amount of the fee in addition to the amount of such fee and shall pay an additional ten percent of the amount of fee for each month of continued delinquency after the first month, provided, that the amount of such penalty shall in no event exceed one hundred percent of the amount of the business license fee due. 
(Ord. 565, 1990).
5.04.130  License payment--criminal prosecution.
   The conviction and punishment of any person for transacting any business without a license shall not excuse or exempt such person from the payment of any license due or unpaid at the time of such conviction, and nothing in this chapter shall prevent a criminal prosecution for any violation of the provisions of this chapter. 
(Ord. 565, 1990).
5.04.140  Refunds.
   A.   No refunds will be made on any amount paid as a license fee except in the case of error on the part of the city in the determination of the amount of the license tax or in the event of double payment for a license.
   B.   Refunds may be made by the Finance Director, pursuant to the provisions of subsection A of this section; provided that (1) a written claim for the refund, made upon a form provided therefor by the Finance Director stating under penalty of perjury the specific grounds upon which the claim for refund is founded, is filed with the Finance Director within one year of the date the city received the payment of which refund is sought; and (2) the Finance Director is satisfied, on the basis of written business records and other records submitted by the claimant, that the claimant is entitled to the refund under the provisions of subsection A of this section; provided, however, that the Finance Director (or his authorized agent) shall have the right to examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the refund claimed by him; and provided, further, that no claim for refund shall be allowed if the claimant therefor refuses to allow such examination of his books and business cards after request by said Finance Director to do so.
   C.   Any decision of the Finance Director made under this section shall be final unless the same is appealed to the city council within ten days after notice thereof. The decision of the city council shall be final and conclusive on any matter appealed to it under this section. 
(Ord. 565, 1990).
5.04.150  License payment--statement required.
   A.   In all cases where the amount of license to be paid by any person is based upon the amount of receipts of sales or of business transacted, the number of persons employed, the average number of vehicles used, the amount of the maximum admission fee charge, the number of companies represented, the number of tables used for any game, or the number of rooms in any building, such person shall, before obtaining a license for his business and annually thereafter, file with the Finance Director for his guidance in ascertaining the amount of license to be paid by such a person, a written statement showing such information as may be required as of the date of such statement. No such statement shall be conclusive upon the city and upon any officer thereof as to the matters there-in set forth, and the same shall not prejudice the rights of the city to recover any amount that may be ascertained to be due from such person in addition to the amount shown by such statement to be due in case such statement should be found to be incorrect. If any person required to make any such statement fails to do so, such person shall be required to pay a license at the maximum rate prescribed in this chapter for the business carried on by such person, and shall be guilty of a violation of this chapter and be punishable therefor as provided in this chapter; provided, however, that in any case where the first license is to be issued for a newly established business, no statement need be made of the amount of receipts or sales or business transacted, or of the average number of persons employed and the minimum rate prescribed in this chapter shall be charged for any newly established business, the amount of license for which is regulated by the amount of receipts or sales or business transacted, or by the average number of persons employed during the first period in which such business is in operation; and provided, further, that the first license for a newly established business for which a minimum license is not fixed by this chapter, shall not be required to be paid until the termination of the license period during which the operation of such business is commenced. At such termination, the license for such license period shall be ascertained and paid in the manner provided by this section for the ascertaining and paying of licenses for other license periods.
   B.   In the event of any change in such business prior to the expiration of one year, a supplemental sworn statement shall be filed at the time of the renewal of such license next succeeding such change. 
(Ord. 565, 1990).
5.04.160  License--display.
   Every person having a license under the provisions of this chapter, and carrying on a business shall keep license posted and exhibited while in force, in some conspicuous part of the place of business. Every person having such a license and not having a fixed place of business, shall carry such license with him at all times while carrying on the business for which the same was granted. Every person having a license under the provisions of this chapter shall produce and exhibit the same, when applying for a renewal thereof, and whenever requested to do so by any police officer, or by any officer authorized to issue, inspect, or collect licenses. 
(Ord. 565, 1990).
5.04.170  Branch establishments.
   Separate licenses 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 or in the manner designated in such license; provided, that 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. 
(Ord. 565, 1990).
5.04.180  Carrying on two or more businesses at one location.
   If a person engages in two or more separate businesses at the same location, there shall be but one license issued to him, based on the following means of computation of total license fee:
   A flat rate charge for each individual business as required in this title but in determining the total average number of employees, the total employees for all businesses shall be combined. 
(Ord. 565, 1990).
5.04.190  Duplicate licenses.
   Duplicate licenses may be issued by the Finance Director to replace and license previously issued, which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit, paying to the Finance Director a fee of two dollars. 
(Ord. 565, 1990).
5.04.200  Licenses not transferable.
   A.   Licenses issued pursuant to this chapter are not transferable or assignable by the licensee to any other person, nor shall any fee paid by any person under the provisions of this title be applied in whole or in part to the payment of any fee due or to become due from any other person.
   B.   When a licensee transfers its principal place of business to a new location, the licensee must immediately notify the Finance Director of its new location and present its license for amendment to show the new address. 
(Ord. 565, 1990).
5.04.210  License--inspectors.
   A.   All police officers are appointed inspectors of licenses, and in addition to their several duties as police officers, may examine all places of business and persons liable for payment of a license fee, and to see that such licenses are taken out, and shall have and exercise the power:
      1.   To make arrest for the violation of any of the provisions of this chapter;
      2.   To enter free of charge, at any time, any place of business for which a license is required by this chapter and to demand the exhibition of such license for the current term by any person engaged or employed in the transaction of such business, and if such person shall then and there fail to exhibit such license, such person shall be liable to the penalty provided for a violation of this chapter.
   B.   A complaint may be filed against all persons violating any of the provisions of this chapter. 
(Ord. 565, 1990).
5.04.300  License fee basis--number of employees plus flat fee.
   A.   Every person engaged in business in the city, whether or not a fixed place of business in such city, in the business of conducting, managing, carrying on or engaging in any business, profession or occupation or service enterprise, including the businesses listed below, shall pay to the city an annual license fee of thirty dollars ($30.00) per annum plus five dollars ($5.00) for each employee or equivalent thereof in excess of two full-time equivalent employees.
 
Accountant
Chiropractor
Abstract title
Civil, electrical, mining, chemical, structural, consulting or hydraulic engineer
Advertising agent
Advertising designer
Appraiser
Architect
Collection agency
Artist
Commission broker
Assayer
Consumer finance consultant
Attorney at law
Dental laboratory
Auditor
Dentist
Bacteriologist
Designer, illustrator or decorator
Book agent
Broker or commission agent
Detective agency and/or private patrol agency
Chemist
Certified public accountant
Diet counseling
Chiropodist
Drugless practitioner
Electrologist
Mortgage companies
Employment agency
Naturopath
Engraver
Oculist
Entomologist
Optician
Escrow and title companies
Optometrist
Feed, grain and fruit broker
Osteopath
Finance companies
Physician
Geologist
Physiotherapist
Graphologist
Podiatrist
Illustrator or show card writer
Photographers
Professional child care
Income tax services
Real estate
Interior designer
Roentgenologist
Inheritance tax referee
Savings and loan companies
Investment counseling
Sign painters
Landscape architect
Surgeon
Management consulting services
Surveyor
Masseuse
Taxidermist
Mercantile agency
Travel agencies
Mortician
Veterinarian
 
   B.   Every person engaged in general contracting, sub-contracting or specialty contracting possessing a State License A, B, and C and all other contractors including but not limited to those listed below, shall pay to the city an annual license fee of thirty dollars ($30.00) per annum, plus five dollars ($5.00) for each employee or equivalent thereof in excess of two full-time equivalent employees.
 
Air conditioning and heating
Masonry
Electrical
Mechanical
Electric sign
Mobile home installation
Carpet
Painting
Concrete/cement
Patio
Construction
Plumbing
Drywall
Remodeling
General
Roofing and insulation
Grading and paving
Sheet metal
Landscape
Shower door
Swimming pool
 
   C.   Any person conducting or carrying on the business consisting of selling at retail any goods, wares, merchandise or commodities, or conducting or carrying on the business of manufacturing, packing, processing or selling at wholesale any goods, wares, merchandise or commodities or conducting or carrying on any trade, occupation, service or calling, or business not otherwise specified including, but not limited to, those listed below, shall pay to the city annual license fee of thirty dollars ($30.00) per annum, plus five dollars ($5.00) for each employee or equivalent thereof in excess of two full-time equivalent employees.
 
RETAIL, WHOLESALE AND MANUFACTURING
Antiques and hobby crafts
Hardware
Auto parts
Home cleaning products
Bakery
Ice cream
Boats
Jades and gems
Books, newspapers, magazines
Jewelry
Bowling supplies
Lawn sprinklers
Burglar alarms
Lapidary
Camera and film supplies
Liquor
Carpets and rugs
Lumber and building supplies
Ceramics
Mobile food vendor
Clocks
Mobile homes
Coffee shop
New and used cars
Concrete and rock
Nursery
Cosmetics
Office machines
Cottage food operation
Oil products
Cycleries
Paint supplies
Dehydration plant
Pet supplies
Delicatessen
Records and tapes
Dog kennel operators
Recreation vehicles
Draperies
Restaurants
Dress shop
Secondhand dealers
Drive-in restaurant
Service stations
Drugstore
Shoes
Electronic supply
Soft water services
Fabric
Sporting goods
Feed and grain
Stationery
Fire extinguisher
Statue craft
Florist
Television
Furniture
Tires and supplies
Garages
Toys and hobbies
Glass
Vacuum cleaners
Golfing supplies
Variety shop
Grocery
 
 
SERVICE ORIENTED FIRMS
Aquatics instruction
Car wash, waxing and polishing
Air conditioning/heating repairs and service
Catering
Coin-operated laundry
Aircraft service
Cold storage
Alterations
Clock repair
Ambulance service
Community antenna television
Appliance repair
Dance studio and instruction
Automotive repair and painting
Diaper service
Barbershop
Distributor-wholesale/retail
Beauty shop
Distributor-petroleum products
Bookkeeper
Exercise salon
Carpentry
Home and other repairs
Installation firms
Refrigeration repair and service
Janitorial services
Laundry-dry cleaning
Reupholstery
Landscape/yard maintenance
Rototilling
Lawn aeration
Rubbish/Garbage collection
Linen supply
Rugs and carpet cleaners
Locksmith
Service business machines
Mail order
Shoe repair
Newspaper-Distributing
Shoeshine
Newspaper-Publisher
Tailoring
Outdoor/indoor advertising
Taxi cabs
Amusements:
Telephone answering service
   Bowling alley
Telephone company
   Gold course
Title insurance
   Theater
Tool and equipment rental
Pest control
Tow Truck service
Photography
Trading stamp service
Plumbing
Tree trimming
Poodle/dog grooming
Trucking
Post setting
Warehouse storage
Printing/offset duplicating
Wedding planning
Radiator repair
Welding
Radio broadcasting
Welcome services
Radio repair
Window cleaning
 
   D.   Every person or firm listed in Subsection C of this section whose gross income is between one dollar and five thousand dollars per annum shall pay to the city an annual fee of fifteen dollars ($15.00) per annum.
   E.   Any other business or businesses, except those excluded by the statutory provisions of Business and Professions Code Sections 16000, et seq., shall pay to the city, unless such business is specifically taxed otherwise by other provisions of this title, a license fee of thirty dollars ($30.00) per annum, plus five dollars ($5.00) for each employee equivalent thereof in excess of two fulltime equivalent employees.
   F.   Certain businesses are of a nature wherein the fee schedule listed in Subsections A through E is not equitable. These particular businesses are therefore assigned a separate rate as follows:
 
Boxing or wrestling exhibitions
$ 10 per exhibition
Carnivals, circuses, etc.
$ 100 per day
Public dances
$ 25 per day
Rest/convalescent homes, hospitals
$ 1.50 per bed
Palmistry, fortune-tellers, etc.
$ 100 per year
Pawnbrokers
$ 75 per year
Bars, saloons, lounges or restaurants where alcoholic beverages are served
$ 100 per year
Cardrooms, poolhalls
$ 5 per table per year
Christmas Tree vendor
$ 10 per month
Apartments, motels, hotels, bed and breakfasts, etc.
   3-5 units
$ 20
   6 to 50 units
$ 20 + $1 per room over 5
Rooming, boarding houses
   0-3 rooms
$ 15 per year
   4+ rooms
$ 15 + $1 per room over 3
Trailer courts
   0-5 spaces
$ 20
   5+ spaces
$ 20 + $1 per space over 5
 
   G.   Peddlers. Any person, who, as owner and for the purpose of livelihood or profit, engages in any one or more enterprises in which personal property is sold, offered for sale at retail or delivered in the city at retail, and who has not an established place of business in the city, and who travels from place to place in the city or has a stand in any public street, sidewalk or doorway of any unoccupied room or building, and sells and offers for sale at retail any personal property in his possession, is declared a peddler. The following fees shall be assessed and paid by peddlers:
      1.   Peddlers of Souvenirs. For a peddler of flags, banners, balloons, canes, horns, trumpets, musical or noise making instruments of any kind, toys, badges, buttons, shoestrings, hairpins, lead pencils, combs or souvenirs of any kind, five dollars ($5.00) per month;
      2.   Foodstuff Peddlers. For a peddler of meats, game, poultry, fish, fruits, vegetables, food, butter, eggs, buttermilk, milk, ice cream, bread, crackers, cakes, pies, or other breadstuffs, confections or other edibles intended for use as a food for human consumption:
         a.   By means of any wagon or other vehicle, $2.50 per month;
         b.   By means of any hand or push cart, $1.50 per month;
         c.   By means of any basket, tray or other container, $1.00 per month;
         d.   Included in the definition of "foodstuff peddlers" are those who engage in the activity of the preparation of game, poultry or fish by means of skinning, removal of feathers, removal of visceral organs, dressing, or other preparation of game, poultry, or fish for human consumption. For those who engage in the activities described in this subparagraph d., $1.00 per month.
      3.   Flower Peddler. For a peddler of flowers, ferns, trees, plants or nursery stock, $2.00 per month; except any such peddler under the age of 16 years, peddling his own produce, in which case the license fee shall be $0.50 per month.
      4.   Peddlers-Generally. For a peddler of any article not otherwise provided for in this chapter, $5.00 per day.
   H.   Solicitors.
      1.   "Solicitor," within the meaning of this chapter, is defined to be any person who goes from house to house or from place to place in the city, selling or taking orders for, or offering to sell or take orders for goods, wares or merchandise, or article for future delivery, or for services to be performed in the future, or for the making, manufacturing or repairing any article or thing whatsoever, for future delivery; provided, however, that this section shall apply only to solicitors who demand, accept or receive payment or deposit of money in advance of final delivery, providing further that this shall not apply to any person or firm maintaining a regular place of business in the city.
      2.   Every person engaged in business as a solicitor shall pay a license fee of five dollars ($5.00) per month in advance; provided, that before a license shall be issued to a solicitor so engaged in the business of soliciting in the city, such a person shall make formal written application for such license to the Finance Director upon forms provided for such purpose, containing the name and address of the person, firm or corporation which he represents, and the kind of goods offered for sale or the kind of services to be rendered. Such application shall be accompanied by a bond in the penal sum of five hundred dollars ($500.00) executed by a surety company or by two responsible freeholders residing in the city or, in lieu thereof, a cash bond of an equal amount conditioned upon the making of final delivery of the goods ordered or the services to be performed in accordance with the terms of such order, or failing therein, that the advanced payment on such order be refunded.
      3.   Any person aggrieved by the action of such solicitor shall have a right of action on the bond for recovery of money or damages or both. Such bond shall remain in full force and effect, and, in case of cash deposit, such deposit shall be retained by the city for a period of ninety days from and after the expiration of such license unless sooner released by the city council.
      4.   All orders taken by solicitors shall be in writing, in duplicate, stating the terms thereof and the amount paid in advance, and one copy shall be given to the purchasers.
      5.   Every person soliciting or taking orders for photographic work or selling coupons for special discount offers, whether work or any part thereof is to be done outside of the city shall pay a license fee of five dollars ($5.00) per month; provided, that such solicitor, at the time of making application for such license, shall file a bond in the manner and form required by subsections B and C of this section. 
(Ord. 807-2013 § 1, 2013: Ord. 806-2012 § 1, 2012: Ord. 565, 1990).
5.04.400  Exemptions and exclusions.
   A.   Minors, sixteen years and younger. Every person of the age of sixteen years and under whose annual gross receipts from any and all businesses are one thousand dollars or less shall be exempt from payment of any license tax under the provisions of this title.
   B.   Charitable organizations. Any charitable institution, organization or association organized for charitable purposes and conducted for charitable purposes only shall be exempt from the payment of a business license fee under the provisions of this title.
   C.   Charitable entertainments. Any person conducting or staging any concert, exhibition, lecture, dance, amusement or entertainment where the receipts, if any, derived therefrom are to be used solely for charitable or benevolent purposes and not for private gain shall be exempt from the payment of any business license fee under the provisions of this title.
   D.   Nonprofit organizations. The following organizations or associations shall be exempt from the payment of any business license fee imposed by the provisions of this title upon any of the following businesses, entertainments or activities:
      1.   Any religious, fraternal, student cooperative, educational, military, state, county or municipal organization or association for the conducting of any business which business is open to the members thereof only and not open to the public;
      2.   Any religious, fraternal, educational, military, state, county or municipal organization of association for the conducting or staging of any amusement or entertainment, concert, exhibition, lecture, dance or athletic event, when the receipts derived therefrom are to be used wholly for the benefit of such organization and not for private gain of any person;
      3.   Any student organization, association or cooperative sanctioned by the educational institution from which the membership is drawn, for the conducting or staging of any amusement or entertainment, concert, exhibition, lecture, dance or athletic event when the receipts derived therefrom are to be used wholly for the benefit of such organization and not for private gain of any person;
      4.   Any organization or association for the conducting or staging of any amusement or entertainment, concert, exhibition, lecture, dance or athletic event, when the use of the premises upon which activity is conducted or staged is a municipal use. Municipal use is a use or performance which benefits the city as a whole or an organization or activity which benefits the city as a whole, and which is sponsored by an organization deriving all or part of its income from the city, or is for the benefit of an organization or activity supported in whole or part by the city.
   E.   Interstate Commerce. Every peddler, solicitor or other person claiming to be entitled to exemption from the payment of any business license provided for in this title upon the grounds that such license casts a burden upon his right to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of the United States Congress respecting interstate commerce, shall file a verified statement with the Finance Director disclosing the interstate or other character of his business entitling such exemption. Such statement shall state the name and location of the company or firm for which the orders are to be solicited or secured, the name of the nearest local or state manager, if any, and his address, the kind of goods, wares or merchandise to be delivered, the place from which the same are to be shipped or forwarded, the method of solicitation or taking orders, the method of delivery, the name and location of the residence of the applicant, and any other fact necessary to establish such claim for exemption.
   F.   Butte County Fair.  Vendors and other concessionaires of the Butte County Fair shall be exempt from the payment of any license tax under the provisions of this title.  The exemption shall only apply to those persons who are under contract with the Butte County Fair Board to provide goods, services or entertainment and only to those activities occurring on the fairground premises and at the time of the Butte County Fair in August.  Activities occurring outside the fairground property are not exempt.  Activities occurring at times of the year other than during the run of the Butte County Fair in August are, likewise, not exempt and are subject to the payment of license taxes and the other provisions of this title.
   G.   City Promotions.  Activities associated with the promotion of the city which are of a limited duration and which are intended to promote the Gridley community may be exempt for the duration of the event in question, provided that the sponsoring organization first obtains an exemption pursuant to § 5.04.410 of this code.  In determining whether or not to grant an exemption pursuant to this subsection, the Finance Director shall consider whether the event is primarily intended to promote the Gridley community and the providing of goods and services is incidental thereto or whether the event is primarily commercial in nature.  Examples of the types of events that would qualify for an exemption under this subsection would be the Red Suspender’s Days and Scare Crow Days as previously sponsored by the Chamber of Commerce.  There shall be no exemption from the provisions of this title unless the sponsoring organization obtains an exemption in advance of the event.  The exemption provided herein shall apply only at the location of and for the duration of the event in question. The exception provided by this subsection shall be subject to the conditions as the Finance Director may impose. 
(Ord. 565, 1990; Ord. 721, 2003).
5.04.410  Claims for exemption.
   Any person desiring to claim exemption from the payment of a license fee shall make application therefor upon forms prescribed by the Finance Director and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to exemption from the payment of licenses fees for any reason set forth in this title, the Finance Director shall issue a free license to such person which shall show upon its face that the license fee is exempt. This section shall not apply to persons engaged in any business solely as an employee of another person and not as an owner, partner, associate or principal in such business. 
(Ord. 565, 1990).
5.04.420  Exclusions.
   Except as may be otherwise specifically provided in this title, the terms of this chapter shall not be deemed or construed to apply to any of the following businesses engaged in by any of the following persons:
   A.   Any gas or electric public utility which pays to the city a fee under any franchise agreement with the city;
   B.   Banks, including national banking associations to the extent provided by Article XIII, Section 16, subdivision 1 (a) of the State Constitution;
   C.   Insurance companies and associations as to the extent provided by Article XIII, Section 14 of the State Constitution;
   D.   Any person whom the city is not authorized to license for revenue purposes only because of any law or Constitution of the United States or the State;
   E.   The Finance Director may require the filing of a verified statement from any person claiming to be excluded by the provisions of this section, which statement shall set forth all facts upon which the exclusion is claimed. 
(Ord. 565, 1990).
5.04.500  Appeal.
   A.   Any person aggrieved by any decision of the Finance Director with respect to the issuance or refusal to issue a license under this title, or with respect to the amount of a license fee payable may, after exhausting other administrative remedies available to him, appeal to the city council by filing written notice of appeal with the city clerk within ten days after the final administrative decision. Said notice shall briefly state the grounds relied upon for such appeal.
   B.   If such notice of appeal is filed within the time prescribed, the city council shall, within thirty days after filing of said notice of appeal with the city clerk, cause the matter to be set for hearing before the council within sixty days from and after the date of filing of the notice of appeal with the city clerk, unless a later date is agreed to by the council and by the appellant.
   C.   The council shall cause notice of the time and place of such hearing to be given by the city clerk to the appellant and to the Finance Director not less than ten days prior to the time of such hearing. The city clerk shall give such notice by serving it personally, or by depositing it in the United States mail in Gridley, California, postage prepaid, addressed to the appellant at the address shown on the notice of appeal, or if not shown on the notice, at the address of appellant appearing on his last license record.
   D.   The council may continue the hearing from time to time. At the hearing, the council shall consider all evidence offered by the appellant and by the city. The determination of the council shall be final and conclusive, and notice thereof shall be served upon appellant in the manner prescribed in this section for service of notice of the hearing.
   E.   The amount of any license fee finally determined, as provided in this section, shall be due and payable, together with any penalties which may be due thereon; provided, however, if the amount of such license fee is fixed in accordance with the original statement of the applicant, no penalty shall attach by reason of any delinquency.
   F.   In the event no appeal is taken to the council from a decision of the Finance Director or agency with respect to the issuance or refusal to issue a license, or with respect to the amount of the license fee, the decision of such Finance Director or agency shall become final and conclusive on expiration of the time fixed for appeal to the council. 
(Ord. 565, 1990).
5.04.550  Penalty for violation.
   Any person violating any of the provisions of this title or any regulation or rule passed in accordance therewith or intentionally misrepresenting to any officer or employee of this city any material fact in procuring the license or permit provided for in this title shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than five hundred dollars ($500.00) or by imprisonment for a period not more than six months or by both fine and imprisonment. 
(Ord. 565, 1990).
5.04.600  Criminal and civil remedies not exclusive.
   The conviction and punishment of any person for failure to pay the required license shall not excuse or exempt such person from any civil action for the license fee debt unpaid at the time of such conviction. No civil action shall prevent a criminal prosecution for any violation of the provisions of this title or of any state law requiring the payment of all license fees. 
(Ord. 565, 1990).