Ordinance chapter · Lincoln, California

CHAPTER 5.04 - BUSINESS LICENSES

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CHAPTER 5.04 - BUSINESS LICENSES

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Editor's note— Ord. No. 1053B, § 5(Att.), adopted September 13, 2022, repealed the former Chapter 5.04, §§ 5.04.010—5.04.230, and enacted a new Chapter 5.04 as set out herein. The former Chapter 5.04 pertained to license tax and derived from Ord. 274B §§ 1—8, 10—14, 18, 19, 23, 1974; Ord. 449B §§ 1—3, 1983; Ord. 710B §§ 1, 2, 2002.

5.04.010 - Definitions.

For the purposes of this chapter, the following words and phrases shall have the meaning given by this section, unless otherwise specifically provided:

"Business" means any business, commercial enterprise, trade, calling, vocation, profession, or any means of livelihood whether or not carried on for gain or profit.

"Business license certificate," or "certificate," means the receipt given by the collector which indicates that the rate imposed by this chapter has been paid.

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

"Collector" means the finance director or designee.

"Engaged in business," "carrying on business" or "transacting business," herein used interchangeably, means commencing, conducting, operating, managing, engaging in or carrying on of a business by any person, whether done as owner or by means of an officer, agent, manager, employee, servant or lessee of any of them, whether operating from a fixed location in the city or coming into the city from an outside location to engage in said activities. When any person shall sell or offer to sell any goods, wares, merchandise, service or other thing of value in the city; or when he shall by use of signs, circulars, cards, telephone book, newspaper, radio or television, advertise, hold out or represent that he is commencing, engaging in, conducting, operating, managing, carrying on, or soliciting any business in the city; or when any person holds an active license or permit issued by a governmental agency indicating he is in business in the city and such person fails to deny by a sworn statement that he is conducting a business in the city, after having been requested to do so by the administrator; then these facts shall be considered prima facie evidence that he is conducting or engaging in business in the city.

"Person" includes all domestic and foreign corporations, associations, syndicates, joint stock corporation, partnerships of every kind, clubs, or common law trusts, societies and individuals, transacting and carrying on any business in the city, other than strictly as a salaried employee.

"Rate" includes voter approved business license fee, city imposed fees, administrative fees and any other fees required in the issuance of a valid certificate.

"Sale" or "sell" means, includes and refers to the making of any transfer of title, in any manner or by any means whatsoever, to tangible personal property or other property for a consideration; and to the serving, supplying or furnishing, for a consideration, of any tangible personal property or other property fabricated or made at the special order of consumers who do or do not furnish directly or indirectly the specification therefor. A transaction whereby the possession of property is transferred but 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. "Sale" includes both wholesale and retail sales and sales by vending machines dispensing tangible personal property.

"Sworn statement" means a written statement, declaration or certification made under penalty of perjury.

"Valid certificate" means a certificate which complies with all the requirements of this chapter, and any certificate which does not comply with these requirements shall not be deemed to be a valid certificate for the purposes of this chapter or any other purpose.

(Ord. No. 1075B, § 5(Att.), 1-23-2024; Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.020 - Statement of purpose and intent.

The purpose of the provisions of this ordinance is solely to provide for necessary regulation of lawful businesses being conducted, in order to protect the public health, safety, and welfare of the people of the city. Business registration fees charged under the provisions of this chapter shall be revenue-neutral in that they may not exceed the reasonable costs of providing the regulatory services included in the business registration program. No business registration fee charged under the provisions of this ordinance shall be construed as a business license tax.

(Ord. No. 1075B, § 5(Att.), 1-23-2024; Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.030 - Effect on other ordinances.

The payment of the rates imposed by this chapter, and its acceptance by the city, and the issuance of a certificate to any person, shall not entitle that person to carry on the business so licensed unless that person complies with all other applicable laws of the city or to carry on any business in any building or on any premises designated in the certificate if such building or premises is situated in a zone in which the conduct of such business is not allowed. The payment of such rates and its acceptance by the city and the issuance of a certificate shall in no way relieve the payer from compliance with all applicable laws of the city, nor shall it be construed as authorizing the conduct or continuance of any illegal business or of a legal business in an illegal manner.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.040 - Administration of chapter—Powers of collector.

A. This chapter shall be administered and enforced by the director of finance or designee acting as the collector.

B. The collector may make such rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to supplement or clarify such provisions or aid in their enforcement. When, by reason of the provision of the Constitution of the United States or the Constitution of California, the rates imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done in the city, or in the state, as the case may be, the collector may make such rules and regulations for the apportionment of the rate as are necessary or desirable to overcome the constitutional objections.

C. The collector shall have such other powers as are set out in this chapter or as may be prescribed by the city council.

(Ord. No. 1075B, § 5(Att.), 1-23-2024; Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.050 - Enforcement—Violation—Remedies.

A. The collector and the public safety chief and code enforcement officers shall have the authority to enforce each and all of the provisions of this chapter. Each department of the city which issues permits or entitlements of use shall require the production of a valid unexpired business license certificate prior to issuance of such permit. The preceding sentence shall not be construed to require any person to obtain a business license certificate prior to doing business within the city if such requirement conflicts with the constitution or applicable statutes of the United States or of the state.

B. A violation of this chapter shall be an administrative violation as defined in Chapter 1.20. In addition to the enforcement by any procedure set forth in Chapter 1.20, inclusive, any violation of the provisions of this chapter or the knowing or intentional misrepresentation of a material fact to any officer or employee of the city in procuring the certificate herein provided for shall be punishable as a misdemeanor.

C. The conviction and punishment of any person for engaging in any business without a valid certificate shall not relieve such person from paying the rates and penalties due and unpaid at the time of such conviction, nor shall the payment of any rate or penalty prevent a criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed in this chapter 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 of this chapter.

D. Any sum required to be paid under the provisions of this chapter shall be deemed a debt owed to the city, and any person who engages in any business without first obtaining and paying for a valid certificate as required by this chapter shall be liable in an action by and in the name of the city in any court of competent jurisdiction for recovery of any such sum.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.055 - Enforcement procedures—Notice to correct.

A. Prior to the suspension, revocation or denial of any license or permit, or the assessment of any fee, penalty or charge, or the commencement of any other enforcement action pursuant to this chapter, the director of finance shall follow the procedures set forth in Chapter 1.20. The rights to judicial review set forth in Chapter 1.20 shall apply.

B. A notice to correct shall be served in accordance with the provisions of 1.20. The time to correct any violation of a provision of this chapter shall be governed by the provisions of Chapter 1.20.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.060 - Business license certificate required.

It is unlawful for any person to commence, transact, engage in or carry on any business, trade, profession, calling, occupation or gainful activity within the city without first having obtained a valid business license certificate and having paid the business license rate imposed and prescribed by this chapter, or without complying with any and all applicable provisions of this chapter.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.070 - Business license rate imposed.

Subject to the provisions of this chapter, there are imposed upon all business, trades, professions, callings, occupations and gainful activities engaged in or carried on in the city, business license rate in the amounts prescribed in this chapter.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.080 - Business without fixed place of business in city.

Every person not having a fixed place of business within the city who engages in business within the city shall be required to pay the business license rate at the same rate prescribed in this chapter for persons engaged in the same type of business and conducting that business from place of business within the city.

(Ord. No. 1075B, § 5(Att.), 1-23-2024; Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.090 - Branch establishments.

A separate business license certificate must be obtained for each branch of a business where activities of such business are transacted and carried on and for each separate type of business at the same location, and each certificate shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such certificate; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments; and provided further, that any person conducting two or more types of businesses who uses a single set or integrated set of books and records, may, at his or her option, pay only one rate which shall be the rate that applies to the type of business of such person which requires the highest payment, except that a business license rate for duplication of the valid certificate for each additional branch or location shall be paid upon issuance of additional valid certificates.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.100 - Constitutional apportionment.

A. None of the business license rates provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitution of the United States and the state.

B. In any case where a business license rate is believed by a licensee or applicant for a certificate to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the collector for an adjustment of the rate. Such application may be made before, at, or within six months after payment of the prescribed business license rate. The applicant shall, by sworn statement and supporting testimony, show the method of business and estimated gross volume of business and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The collector shall then conduct an investigation and, after having first obtained the written approval of the city attorney, shall fix as the rate for the applicant an amount that is reasonable and nondiscriminatory or, if the license rate has already been paid, shall order a refund of the amount over and above the license rate so fixed. In fixing the rate to be charged, the collector shall have the power to base the license rate upon a percentage of gross receipts or any other measure which will assure that the rate assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the rate as prescribed by this chapter. Should the collector determine the gross receipts measure of the rate to be the proper basis, he or she may require the applicant to submit, either at the time of termination of the applicant's business in the city or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of license fee therefor; provided, that no additional business license rate during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual business license rate as prescribed in this chapter.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.110 - Exemptions.

A. 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 the state from the payment of such rates as are herein prescribed.

The following persons, organizations and activities are exempt from payment of the business license rate:

(1) Business conducted by a charitable, nonprofit or eleemosynary corporation, association or organization if the net proceeds of the business are used exclusively by such corporation, association or organization for a purpose which would qualify as a charitable deduction under the Revenue and Taxation Code of the state if the net proceeds were received as a gift by the organization;

(2) The conduct of entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects, whenever the receipts are for a religious, educational or charitable purpose;

(3) The conduct of entertainment, dance, concert, exhibition or lecture by a religious, charitable, fraternal, educational, amateur theatrical group, military, state, county or municipal organization or association, whenever the receipts are for the purpose and objects for which the organization or association is formed, and from which profit is not derived, directly or indirectly, by any individual.

(Ord. No. 1075B, § 5(Att.), 1-23-2024; Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.120 - Exemptions—Procedure for claiming.

A. Any person claiming an exemption pursuant to Section 5.04.110 shall file a sworn statement with the collector stating the facts upon which exemption is claimed. In the absence of such statement substantiating the claim, such person shall be liable for the payment of the rates imposed by this chapter.

B. The collector shall, upon proper showing contained in the sworn statement, issue a business license certificate to such person claiming exemption under this section without payment to the city of the business license rate required by this chapter, however administrative fees may still apply.

C. The collector, after issuing a notice to correct as required by Section 5.04.055, may revoke any certificate granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.130 - Issuance of business license certificate—Contents.

A. All business license certificates shall be issued by the collector upon submission of a completed application and payment of the prescribed business license rate.

B. The certificate shall contain the following information:

(1) The name of the person to whom the certificate is issued;

(2) The business licensed;

(3) The place where such business is to be transacted and carried on;

(4) The date of expiration of such certificate;

(5) The following statement: "This license is issued without verification that the licensee is subject to or exempt from licensing by the state of California";

(6) Such information as may be necessary for the enforcement of the provisions of this chapter.

Chapter 5.04 - Business Licenses#

5.04.140 - Application for business license certificate—First certificate.#

A. A person making application for the first certificate to be issued hereunder, or for a newly established business, or for a new ownership of a previously established business, shall furnish to the collector a sworn statement upon a form provided by the collector, setting forth the following information:

(1) The exact nature or kind of business for which a certificate is requested;

(2) 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 residence of the owners of same;

(3) In the event that application is made for the issuance of a certificate to a person doing business under a fictitious name, the application shall set forth the names and places of residence of those owning the business;

(4) In the event that the application is made for the issuance of a certificate to a corporation or a partnership, the application shall set forth the names of residences of the officers or partners thereof;

(5) Any further information which the collector may require to enable the collector to issue the type of certificate applied for.

B. Reserved.

C. The collector shall not issue to any person another certificate for the same or any other business until such person shall have furnished to him the sworn statement and paid the license rate as herein required.

(Ord. No. 1075B, § 5(Att.), 1-23-2024; Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.150 - Application for business license certificate—Renewal.#

In all cases, the applicant for the renewal of a business license certificate shall submit to the collector for guidance to determine the application and/or other rates required and in ascertaining the amount of the business license rate to be paid by the applicant, a sworn statement upon a form to be provided by the collector, setting forth such information concerning the applicant's business during the preceding year as may be required by the collector to enable the collector to ascertain the amount of the business license rate to be paid by the applicant pursuant to the provisions of this chapter.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.160 - Application—Sworn statement—Conclusiveness.#

No statements 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 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 collector or authorized employees of the city who are authorized to examine, audit and inspect such books and records of any licensee or applicant for a certificate as may be necessary in their judgment to verify or ascertain the amount of business license rate due, and who may demand that the licensee or applicant file a corrected statement.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.170 - Business license certificate—Validity.#

A certificate shall be valid only after collector's endorsement has been affixed thereto indicating payment has been received of the amount of the penalties thereon, if any. A certificate, however, which has been paid for by a check or bank draft which subsequently dishonored by the bank upon which it was drawn shall not be a valid certificate even though the collector's endorsement appears thereon, and the person operating the business for which the certificate was issued shall be deemed to be operating without a valid certificate and shall be subject to the penalties provided in this chapter for so operating.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.180 - Business license certificate—Revocation.#

A. Any certificate issued pursuant to the provisions of this chapter may be canceled for the following reasons:

(1) A materially false statement contained in the application;

(2) Failure to comply with the requirements of this chapter.

B. Prior to taking any action to cancel any certificate issued pursuant to this chapter, the director of finance shall issue a notice to correct as provided for in Section 5.04.055. If the violation is not corrected within the time specified, or if the violation is not capable of correction, the director of finance shall cause the issuance of a notice of administrative violation by a code enforcement officer.

C. The decision of the administrative hearing officer shall be final and any further rights to appeal shall be governed by the procedures set forth in Section 5.04.260.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.190 - Business license certificate—Withheld.#

A. The collector shall not issue a certificate to any person for conducting any business while there is pending any action under this chapter against the person as the holder of any certificate at the same location until such action has been concluded.

B. No certificate for any ensuing current or unexpired period shall knowingly be issued or renewed to any person who at the time of making application therefor is indebted to the city for any unpaid business license rate.

C. If any person shall have upon two or more occasions made payment for the business license certificate with a check which was returned by the bank upon which it was drawn because of insufficient funds, the collector may thereafter require that such person make payment of the business license rate by cash payment or by money order or certified check.

D. The collector shall not renew any business license certificate if the holder of the certificate failed to satisfy in full an administrative penalty imposed pursuant to a notice of administrative violation or a final order of an administrative hearing officer or court, if such order exists. If the collector determines that an administrative penalty remains unpaid at the time for mailing a renewal notice and there is no appeal pending, the collector shall state in the renewal notice that the renewal will not be accepted unless the full administrative penalty is paid in full at or before the time of renewal.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.200 - Business license certificate not transferable.#

No certificate issued pursuant to this chapter shall be transferable; provided, that where a certificate 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 for a duplicate license certificate, have the license amended to authorize, the transacting and carrying on of such business under the certificate at some other location to which the business is to be moved. Provided, further, that transfer whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this section. For the purpose of this section, stockholders, bondholders, partnerships or other persons holding an interest in a corporation or other entity herein defined to be a person, are regarded as having the real or ultimate ownership of such corporation or other entity.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.210 - Business license certificates—Duplicates.#

A duplicate business license certificate may be issued by the collector to replace any certificate previously issued thereunder which has been lost or destroyed, upon the licensee filing a statement and paying the collector a duplicate certificate fee.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.220 - Business license certificates—Posting and keeping.#

A. Any licensee, transacting and carrying on business at a fixed place of business in the city, shall keep the certificate posted in a conspicuous place upon the premises where such business is carried on.

B. Any licensee, transacting and carrying on business but not operating at a fixed place of business in the city, shall keep the certificate upon their person at all times while transacting and carrying on the business for which it is issued.

C. Whenever identifying stickers, tags, plates or symbols have been issued for each vehicle, device, machine or other piece of equipment included in the measure of a business license rate, the person to whom such stickers, tags, plates or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine or piece of equipment, the identifying sticker, tag, plate or symbol which has been issued therefor at such locations as are designated by the collector. Such sticker, tag, plate or symbol shall not be removed from any vehicle, device, machine or piece of equipment in use during the period for which the sticker, tag, plate or symbol is issued.

D. No person shall fail to affix, as required herein, any identifying sticker, tag, plate or symbol to the vehicle, device, machine or piece of equipment for which it has been issued at the location designated by the collector.

E. No person shall give away, sell or transfer any identifying sticker, tag, plate or symbol, referred to above, to another person or permit its use by another person.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.230 - Reserved.#

Editor's note: Ord. No. 1075B, § 5(Att.), adopted January 23, 2024, repealed § 5.04.230, which pertained to records and derived from Ord. No. 1053B, § 5(Att.), September 13, 2022.

5.04.240 - Reserved.#

Editor's note: Ord. No. 1075B, § 5(Att.), adopted January 23, 2024, repealed § 5.04.240, which pertained to records—confidentiality and derived from Ord. No. 1053B, § 5(Att.), September 13, 2022.

5.04.250 - Failure to obtain business license certificate or to file statement or corrected statement.#

A. If any person fails to file any required statement within the time prescribed or if, after demand therefor made by the collector, fails to file a corrected statement, or if any person subject to the rate imposed by this chapter fails to apply for and obtain a certificate, the collector may determine the amount of business license rate due from such person by means of such information as the collector may be able to obtain.

B. If the collector is not satisfied with the information supplied in applications or statements filed, the collector may determine the amount of any business license rate due by means of any information the collector may be able to obtain.

C. If such a determination is made, the collector shall give notice of the amount due by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the person so assessed at person's last known address. Such person may, within 15 days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the license rate. If such application is made, the collector shall cause the matter to be set for hearing within 15 days before the city council. The collector shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The city council shall consider all evidence produced and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.

(Ord. No. 1075B, § 5(Att.), 1-23-2024; Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.260 - Appeals.#

Any person aggrieved by any decision of the collector with respect to the determination of the amount of a business license rate, or the issuance or refusal to issue, or cancellation of any business license certificate may file a request for administrative hearing with the city clerk within 15 days after notice of the decision of the collector. The city council shall thereupon fix a time and place for hearing such appeal not later than 30 days after the notice of appeal is received by the clerk. 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 mail, 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 provision of the ordinance codified in this chapter.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.270 - Collector—Additional powers.#

In addition to all other power conferred, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding 30 days and, in such case, to waive any penalty that would otherwise have accrued, except that ten percent simple interest shall be added to any rate determined to be payable.

(Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.280 - Business license—When payable.#

A. Unless otherwise specifically provided, all annual business license rates under provision of this chapter shall be due and payable in advance on the first day of January of each year.

(Ord. No. 1075B, § 5(Att.), 1-23-2024; Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.290 - Business license—Delinquencies and penalties.#

For failure to pay a business license rate when due the collector shall add a penalty of 20 percent of the license rate on the first day of each month after the due date thereof up to a maximum penalty equal to the amount of the business license rate due.

(Ord. No. 1075B, § 5(Att.), 1-23-2024; Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.300 - Business license—Refunds.#

No refund of the amounts imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of one year from the last day of the calendar month following the period for which the payment was made and all such claims for refund of the amount of the payment must be filed with the collector in a form and manner prescribed by the collector.

(Ord. No. 1075B, § 5(Att.), 1-23-2024; Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.310 - Prior license certificates—Exemptions and continuing obligation.#

A. Adoption of the ordinance enacting this chapter shall not relieve any person from any obligation or liability for payment to the city of a license rate or any other ordinance heretofore enacted by the city, and the obligation or liability shall continue.

B. Where a business license has been issued to any person by the city upon payment of a license rate and the period of time for which the license was issued and the rate was paid has not expired, the business license rate prescribed for said person by this chapter shall not be payable until the expiration of said period of time.

(Ord. No. 1075B, § 5(Att.), 1-23-2024; Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.320 - Business license—Establishment of rates.#

The amount of the business license rate shall be set annually by council resolution and may be updated from time to time. In making revisions of the business license rate, the city may change the rates set based on increased costs.

(Ord. No. 1075B, § 5(Att.), 1-23-2024; Ord. No. 1053B, § 5(Att.), 9-13-2022)

5.04.330 - Reserved.#

Editor's note: Ord. No. 1075B, § 5(Att.), adopted January 23, 2024, repealed § 5.04.330, which pertained to establishment of business classifications and derived from Ord. No. 1053B, § 5(Att.), September 13, 2022.