SECTION:
5.06.010: Definitions
5.06.020: License Required
5.06.030: Exemptions
5.06.040: License Fee
5.06.050: General Business License Fee Schedule
5.06.060: Branch Establishments
5.06.070: Title Provisions Not Exclusive
5.06.080: Fees And Interstate Commerce Activities
5.06.090: Business Record Keeping Requirements
5.06.100: Fee Payments; Delinquency Penalties
5.06.110: Term
5.06.120: Civil Actions To Recover Fees
5.06.130: License Application; Public Records, Exceptions
5.06.140: Filing False Return Prohibited
For the purpose of this title, the following terms shall have the meanings herein prescribed:
BUSINESS: Means and includes all activities engaged in within the incorporated limits of the city, carried on for the purpose of gain or economic profit, and for the purposes of these provisions shall include nonprofit corporations, except that the acts of employees rendering service to employers shall not be included in the term "business" unless otherwise specifically prescribed.
EMPLOYEE: The operator, owner or manager of a place of business and any persons employed by such person in the operation of that place of business, in any capacity, and also any salesman, agent, leased employee or independent contractor engaged in the operation of that place of business, in any capacity.
ENGAGING IN BUSINESS: Means and includes, but is not limited to, the sale of tangible personal property at retail or wholesale, the manufacturing of goods or property, and the rendering of personal services for others for a consideration by persons engaged in any profession, trade, craft, business, occupation, or other calling, except the rendering of personal services by an employee to his employer under any contract of personal employment.
FEE SCHEDULE: The business license ordinance fee schedule adopted pursuant to section 5.06.050 of this chapter, as the same may be amended from time to time.
GROSS SALES: Means and includes the amount of any manufacturer's or importer's excise tax included in the price of the property sold, even though the manufacturer or importer is also the wholesaler or retailer thereof, and whether or not the amount of such tax is stated as a separate charge. "Gross sales" shall not include: a) the amount of any federal tax, except excise taxes imposed upon or with respect to retail or wholesale sales, whether imposed upon the retailer, wholesaler, jobber or the consumer, and regardless of whether the amount of federal tax is stated to customers as a separate charge; or b) the amount of net state sales tax.
NUMBER OF EMPLOYEES: The average number of employees engaged at the place of business each regular working day during the preceding calendar year. In computing such number, each regular full time employee shall be counted as one employee, and each part time employee shall be counted as one employee.
PERSON: Any individual, receiver, assigner, trustee in bankruptcy, trust, estate, firm, partnership, limited liability company, joint venture, club, company, joint stock company, business trust, corporation, association, society or other group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
PLACE OF BUSINESS: Any location maintained or operated by a licensee within the city, from which business activity is conducted or transacted. (1999 Code)
No license fee shall be imposed under this title upon businesses which are exempt from both property taxes and privileges taxes, or upon any person engaged in business that is specifically exempt from licensing by political subdivisions under the laws of the United States or the state; nor shall any such fee be imposed upon any person doing business within the city who has paid a like or similar license tax or fee to some other governmental unit within the state, which governmental unit exempts from its license tax or fee, by written interlocal cooperation agreement, businesses domiciled in the city and doing business in such unit. (1999 Code)
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