A. It shall be unlawful for any person at any time to engage in the business of manufacturing any tangible personal property at either retail or wholesale or both in the city without first obtaining a license as set forth in this section, or to violate any provision or to fail to comply with all of the provisions of this chapter and any violation thereof or failure to comply with any provisions thereof shall be punished as a misdemeanor.
B. Every person engaging in one or more of the businesses as set forth in this section shall secure from the recorder a license for each separate place of business. The license shall be issued by the recorder upon a written application therefor filed with the recorder and upon payment of the fees as set forth in this section for each separate place of business.
C. The required written application shall be billed for each separate place of business with the recorder on or before January 31 each year or before commencing business if the same is commenced after said date of any year and such application shall set forth the name under which applicant transacts or intends to transact business, the location of each separate place of business and the gross sales both retail and wholesale made by him in each separate place of business during the calendar year immediately preceding the required date of filing and such other information as the recorder may require. The license is not transferable and valid only for the person under whose name it is issued and for the transaction of business at the place designated therein. A change of location may be endorsed upon the license by the recorder upon the payment of a fee of ten dollars ($10.00). The foregoing license shall at all times be conspicuously displayed in the place of business for which issued.
D. For the privilege of engaging in any of the aforementioned businesses in the city, license fees are hereby imposed on every person so engaged to be computed and paid by the person on each separate place of business conducted by him, which fees are to be computed on the total gross sales of each separate place of business during the calendar year immediately preceding the required filing date as follows:
1. For manufacturing and selling at retail, one-tenth of one percent of total gross sales;
2. For manufacturing and selling at wholesale, one-twentieth of one percent of total gross sales;
3. For selling at retail, one-tenth of one percent of total gross sales;
4. For selling at wholesale, one-twentieth of one percent of total gross sales.
No license shall be less than five dollars ($5.00) for each separate place of business.
E. The foregoing license fees are to be paid to the recorder at the time of filing the application required in this section.
F. For the privilege of engaging in any or all of the businesses as enumerated in this chapter and which businesses are commenced in the city after January 1 in any year a license fee is imposed on all persons so engaged in the amount of five dollars ($5.00) for each separate place of business payable at the time of commencing the business.
G. The license fees imposed by this section shall be in addition to any and all other taxes or licenses imposed by any other provision of this code.
H. Whenever any fee required to be paid by this section is not paid on or before the day on which it becomes delinquent, a penalty of ten percent (10%) of the amount due shall be imposed. Such penalty shall become a part of the fee imposed by this section.
I. It shall be the duty of every person liable for the payment of any license fee imposed by this section to keep and preserve for a period of five (5) years such books and records as will accurately reflect the amount of his gross wholesale and retail sales and from which can be determined the amount of any license fee for which he may be liable under the provisions of this section.
J. Returns made to the recorder as required by this section shall not be made public nor shall they be subject to the inspection of any person except the recorder or his authorized agent or to those persons first authorized to do so by order of the council. It shall be unlawful for any person to make public or to inform any other person as to the contents or any information contained in, or permit the inspection of any return except as is in this section authorized.
K. No person required by this section to make and file a return shall make and file a false return knowing the same to be false.
L. Any person to whom a license is issued may have the same revoked by order of the council upon his violating any provision, or his failing to fully comply with all of the provisions of this section.
M. If any licensee under this section fails, neglects or refuses to file his application and pay the fees as and when required in this section, the recorder is authorized to determine the amount of the license fees due, together with penalties and interest, and by mail to notify the licensee of the amount so determined. The amount so fixed shall thereupon become the amount due and shall be immediately payable. For the purpose of determining the amount of the license fees due, the recorder shall have access to all books, records, invoices, inventories and stock of goods, wares, and merchandise of the licensee and it shall be unlawful for any such licensee to refuse the recorder or his duly authorized agent free access thereto at all reasonable times.
N. Any license fee due and unpaid under this section and all penalties thereon shall constitute a debt to the city and shall be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. (1986 Code)