HomeMy WebLinkAbout540 - Business Licenses 204
ORDINANCE NO. 540 '
AN ORDINANCE ADOPTING DIVISION 2 OF THE UKIAH CITY CODE
ENTITLED -"DIVISION 2 - BUSINESS" ENACTING CERTAIN NEW PROVIS-
IONS 1N DIVISION 2 CONSISTING OF CHAPTER 1 ENTITLED "LICENSING
BUSINESS FOR REVENUE"; AND REPEALING ORDINANCES NOS . 327, 344,
360, 373 , /443 , 454, and 518, AND ALL CONFLICTING ORDINANCES .
432,
The City Council of the City of Ukiah does hereby ORDAIN
as follows:
Section 1 . PORTION OF CODE HEREBY ADOPTED TO BE KNOWN AS
"DIVISION 2 - BUSINESS" .
There is hereby adopted a portion of the City Code of
the City of Ukiah to be known as "Division 2 - Business" .
Section 2 . ENACTING PROVISION FOR NEW PROVISIONS CONSISTING
OF CHAPTER 1 OF DIVISION 2 ENTITLED "LICENSING
BUSINESS FOR REVENUE" .
The following provisions consisting of Chapter 1 of Division
2 of the Ukiah City Code are hereby enacted in the numbers and
form suitable for inclusion in the City Code heretofore establish-
ed and shall read as follows:
DIVISION 2 - BUSINESS
CHAPTER 1 - LICENSING BUSINESS FOR REVENUE
ARTICLE I - DEFINITIONS AND GENERAL APPLICATION
Section 2100 - Definition of "person":
As used in this chapter, "person" includes all domestic and
foreign corporations , partnerships of every kind, clubs , Massach-
usetts , business or common law trusts , societies , and individ-
uals (whether as owner, manager, principal , managing agent,
managing officer, or managing lessee) either for himself, for
another person, or as an officer of any corporation, transacting
and carrying- on any business in the City of Ukiah.
(Ordinance No. 540 , S�!c. 2 , adopted 1961 ) .
Section 2101 Definition of "business":
As used in this chapter, "business" includes professions,
trades , and occupations and all and every kind of calling, whether
or not carried on for profit .
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2102 - Definition of "gross receipts":
As used in this chapter, "gross receipts" shall include the
total amount of the sale price of all sales and the total amount
charged or received for the performance of any act or service,
of whatever nature it may be, for which a charge is made or credit
allowed, whether or not such act or service is done as a part of
or in connection with the sale of materials , goods , wares , or
merchandise, subject to the following inclusions and exclusions:
�. 1 .
205
(a) Included in "gross receipts" shall be all receipts ,
cash, credits , and property of any kind or nature,
without any deduction therefrom on account of the
cost of the property sold, the cost of the materials
used, labor or service costs , interest paid or payable,
or losses or other expenses whatsoever .
(b) Excluded from "gross receipts" shall be the following:
( 1 ) Cash discounts allowed and taken on sales;
(2) Credit allowed on property accepted as part
' of the purchase price and which property may
later be sold;
(3) Any tax required by law to be included in or
added to the purchase price and collected from the
consumer or purchaser;
(4) Such part of the sale price of property returned
by purchasers upon rescission of the contract of
sale as is refunded either in cash or by credit;
(5) Amounts collected for others where the business is
acting as an agent or trustee to the extent that
such amounts are paid to those for whom collected;
(6) That portion of the receipts of a general contractor
which represent payments to subcontractors, provided
that such subcontractors are licensed under this
chapter, and provided further that the general
contractor furnishes the Director of Finance in
writing the names and addresses of each such
subcontractor and the amount paid by the contractor
to the subcontractor .
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2103 - Revenue measure only:
This chapter is enacted solely to raise revenue for municipal
purposes , and is not intended for regulation.
(Ordinance No. 540, Sec. 2, adopted 1961 ) .
Section 2104 - Other ordinances applicable:
Persons required to pay a license tax for transacting and
carrying on any business under this chapter shall not be relieved
from the payment of any fee for the privilege of doing such business
required under any other ordinance of the City of Ukiah, and shall
remain subject to the regulatory provisions of such other ordinances .
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2105 - Effect on criminal prosecutions and prior acts:
Neither the adoption of this chapter nor its supprcedigg of
any portion of any other ordinance of the City of Ukiah shall in
any manner be construed to affect prosecution for violation of any
other ordinance committed prior to the effective date hereof, nor
be construed as a waiver of any license of 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
thereunto appertaining shall continue in full force and effect .
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
ARTICLE 2 - LICENSE REQUIREMENTS
Section 2110 - Imposition of license tax; unlawful to carry on
business without license:
There are hereby imposed upon the businesses , trades , pro-
p. 2 .
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206 ~
fessions , callings and occupations carried on in the City of Ukiah
license taxes in the amounts hereinafter prescribed. It shall
be unlawful for any person to commence, manage, engage in, conduct,
transact or carry on any business , trade, profession, calling or
occupation in the City of Ukiah without first having procured a
license to so do from the Director of Finance of the City of Ukiah.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2111 - Branch establishments:
A separate license must be obtained for the business at each
location of a branch establishment or separate place of business
in which the business , trade, calling or occupation is carried
on, and for each separate business at the same location. Each
such license shall authorize the person obtaining it to carry on
only the business specified in the license at the particular
location therein specified.
(a) "Branch establishment" shall include any location
physically separate from the main business location
wherein any work is done, services performed, goods
held out for sale, or sales solicited or transacted.
(b) "Branch establishment" shall not include warehouses
or distributing plants incidental to a business where
goods are held or stored where no services are performed,
goods held out for sale, or sales solicited or transacted.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2112 - Licensees requiring City permits:
No person shall be licensed under this chapter to carry on
any type of business activity requiring a permit, certificate or
license under some other ordinance of the City of Ukiah, unless
he shall at the time of making application for a business license
hereunder possess such valid permit from the City of Ukiah.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2113 - Licensees required to comply with
Zoning Ordinance:
No person shall be licensed under this chapter to carry on
any type of business activity at a location where such activity
is prohibited by a zoning ordinance.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
ARTICLE 3 - APPLICATION AND LICENSE
PROCEDURE .
Section 2130 - Application; contents:
Every person required to have a license under the provisions
of this chapter shall make application for the same to the
Director of Finance of the City of Ukiah. Such application shall
be in writing and signed and shall contain the following:
(a) name and address of applicant;
(b) the name of the business to be licensed;
(c) the type of business activity to be licensed;
(d) the place where such business is to be
transacted and carried on;
(e) the affidavit required under Section 2131 ;
( f) such other information as may be necessary for the
enforcement of the provisions of this chapter .
(Ordinance No. 540, Sec. 2 , adopted 1961 ) . p. 3 .
207
Section 2131 - Affidavit for license application:
Every person shall , upon making application for the first
license to be issued to his business under this chapter or for a
newly established business, and in all cases where the amount of
license tax to be paid is measured by gross receipts , furnish to
the Director of Finance for his guidance in ascertaining the
amount of license tax to be paid by the applicant, a written state-
ment, upon a form provided by the Director of Finance, subscribed
and sworn to by the applicant, setting forth such information as
may be required by Section 2132 and as may be necessary to determine
the amount of the license tax to be paid by the applicant.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2132 - Statement of gross receipts:
If the amount of the license tax to be paid by the applicant
is measured by gross receipts then the applicant shall include
in the affidavit required in Section 2131 a statement of the gross
receipts of such business for the twelve months immediately preced-
ing the filing of such affidavit. In the event that the application
is for a new business or one which did not do business for all of
the immediately preceding twelve months , the applicant shall state
the full amount of gross receipts received, the period of time
during which they were received, and shall make an estimate of the
total gross receipts for the period to be covered by the license
to be issued.
In the event any estimate of gross receipts is made pursuant
to this section, the Director of Finance is empowered to accept
such estimate for the purpose of determining the amount of the
license tax if such estimate appears to him to be reasonable, or
to reject such estimate if it appears to him to be unreasonable.
If such an estimate is rejected, the Director of Finance shall
not issue the license until a reasonable estimate is filed with
him.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2133 - Statements of applicant not conclusive:
No statement or representation made by an applicant shall be
conclusive upon the City of Ukiah, and any such statement is
subject to audit and verification by the Director of Finance.
All licensees , applicants for licenses and persons engaged in
business in the City of Ukiah are hereby required to permit an
examination of their books and records for the purposes aforesaid.
Refusal to permit such examination shall be grounds for denial of
any license application and revocation of any existing license.
(Ordinance No. 540, Sec. 2, adopted 1961 ) .
Section 2134 - Determination of type of business:
The determination of the type or class of business the
applicant is engaged in or about to become engaged in is an
administrative function of the Director of Finance.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2135 - Determination of amount of tax:
I
The Director of Finance shall determine the amount
of license tax due based upon the. statements of the applicant and
his examination and audit, if any. if any applicant fails to file
any required statement or amended statement, the Director of
Finance may, after five (5) day ' s written notice to such person,
determine the amount of license tax due from such person by means
of such information as he may be able to obtain.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
p. 4.
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Section 2136 - Administrative hearings:
In any case where a licensee or applicant for a license is
dissatisfied with a determination of the Director of Finance as
to the classification of his business or the amount of license
tax to be fixed, or is aggrieved by any decision of the Director
of Finance with respect to the issuance or refusal to issue any
such license, he may, within three (3 ) months after payment of his
license tax, apply for a hearing before an Administrative Board
consisting of the City Manager and City Attorney. Such hearing
shall be held within five {5} days from the date of filing the
application for hearing, unless continued at the request of
applicant . Notice of the date and place of hearing shall be given
the applicant, and he shall be entitled to appear in person or
by counsel and present evidence. The Administrative Board shall
hear and consider evidence and shall decide the issue based upon
the evidence presented. A decision must be rendered in writing
by such Board within five (5) days from the date of hearing, and
a copy of such decision furnished to applicant .
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2137 - Appeal from decision of Administrative
Board:
Any person who has followed the procedure set forth in
Section 2136 hereof regarding administrative hearings and is
dissatisfied with the decision of the Administrative Board may,
within thirty (30) days thereafter, appeal to the City Council
of the City of Ukiah by filing a notice of appeal with the City
Clerk. The Council shall thereupon fix a time and place for
hearing such appeal . The City Clerk shall give notice to such
person of the time and place of hearing, and he shall have the
opportunity to appear thereat in person or by counsel and present
evidence. The Council shall hear and consider evidence and shall
decide the issue based upon the evidence presented. The Council
shall have authority to determine all questions raised on such
appeal and its decision shall be final .
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2138 - Form of license:
Upon filing the application together with such other information
as the Director of Finance deems necessary, and upon payment of
the prescribed license tax, the Director of Finance shall issue
a business license to the person applying for the same. The
license shall be in the form prescribed by the Director of
Finance and must contain the licensee ' s name, the business name,
type of business , location of business, and commencement and
expiration dates of the license.
(Ordinance No. 540, Sec. 2, adopted 1961 ) .
Section 2139 - License not transferable; amended license
for changed location:
No license issued pursuant to this chapter shall be transferable;
provided, that where a license is issued authorizing a person to
transact and carry on a business at a particular place, such licen-
see may upon application therefor and paying to the Director of
Finance a fee of One ($1 .00) Dollar have the license amended to
authorize the transacting and carrying on of such business under
said license at some other permissible location to which the
business is or is to be moved.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2140 - Duplicate license:
A duplicate license may be issued by the Director of Finance
to replace any license previously issued hereunder which has
been lost or destroyed upon the licensee filing a statement of
such fact and paying to the Director of Finance a fee of One ($ 1 .00)
Dollar.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
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Section 2141 - Posting and keeping licenses:
All licenses must be kept and posted in the following manner:
(a) Any licensee transacting and carrying on business at a
fixed place of business in the City of Ukiah shall keep
the license posted in a conspicious place upon the
premises where such business is carried on.
(b) Any licensee transacting and carrying on business in
the City of Ukiah at any other than a fixed place of
business in the City of Ukiah shall keep the license
upon his person at all times while transacting and
carrying on such business ,
(Ordinance No. 540, Sec. 2, adopted 1961 ) .
Section 2142 - Unexpired licenses heretofore issued:
Where a license for revenue purposes has been issued to any
business by the City of Ukiah and the tax paid therefor under the
provisions of any ordinance heretofore enacted and the term of such
license has not expired, then the license tax prescribed for said
business by this chapter shall not be payable until the expiration
of the term of such unexpired license.
(Ordinance No. 540, Sec . 2 , adopted 1961 ) .
Section 2143 - Refunds:
Refunds of unused portions of a license tax may be made for
good cause shown upon order of the City Council in amounts up to
one half of the pro-rata value of the unused portion of the license.
Applications for refunds must be made through the Director of
Finance within sixty (60) days from the date of cessation of use of
the license.
(Ordinance No. 540, Sec. 2, adopted 1961 ) .
ARTICLE 4 - LICENSE TAX RATES
AND PENALTIES .
Section 2150 - License tax; when payable:
Unless otherwise specifically provided herein, all annual
license taxes , under the provisions of this chapter, shall be
due and payable i.n advance and shall be due on the first day
and delinquent after the thirty-first day of July of each year;
provided that license taxes covering new operations, commenced
after the thirty-first day of July, may be prorated for the balance of
the license period.
Except as otherwise herein provided, license taxes , other
than annual , required hereunder shall be due and payable in
advance as follows:
(a) Quarterly flat-rate license taxes shall be due and
delinquent on the first day of January, April , July
and October of each year;
(b) Daily flat-rate license taxes shall be due and delinquent
on each day.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2151 - Delinquent penalties for late payment:
For every month or portion of a month that an annual or
quarterly license tax is delinquent and for every day that a
daily license tax is delinquent, the Director of Finance shall
add a penalty of ten percent ( 10%) of the license tax due, provided
that no penalties shall be added after the cumulative total of license
tax and penalties shall equal twice the amount of the license tax.
(Ordinance No. 540, Sec. 2, adopted 1961 ) .
p. 6.
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Sest4on 2152 - License tax on gross receipts:
Except as otherwise provided in Sections 2153 , 2154, and
2155 hereof, every person who engages in business within the City
of Ukiah shall pay a license tax based upon the annual gross
receipts of such business during the twelve month period
immediately preceding the licensing. period at the following rates:
License Tax
Annual Gross Receipts Rate per year
$5, 000 or under $ 10.00
Over $5,000 but not exceeding $20, 000 15 .00
Over $20,000 but not exceeding $50,000 20.00
Over $50,000 but not exceeding $75,000 25 .00
Over $75 ,000 but not exceeding $ 100,000 30.00
Over S100 ,000 but not excedding $200,000 35 .00
Over $200,000 but not exceeding $500,000 40.00
$500,000 or over 50.00
The business license tax specified in this section shall
apply to every business , trade, calling, occupation or
profession, whether or not it is of the kind or nature which is
licensed by the State of -California or some other governmental
agency, and expressly includes those businesses which are under
the regulatory powers of the Public Utility Commission of the
State of California, carried on in the City of Ukiah except those
businesses specified in Sections 2153 and 2160 .
In computing the gross receipts under this section there may
be deducted the amount of gross receipts which has been the
measure of a license tax paid to any other city to the extent
that such other city provides for reciprocity for businesses
carried on from the City of Ukiah.
(Ordinance No. 540, Sec. 2, adopted 1961 ) .
Section 2153 - License tax based on flat rate:
Every person transacting and carrying on the businesses
herein enumerated shall pay a license tax as provided in this
section rather than that provided in Section 2152 as follows:
Business License Tax Licensing
Period
Maintaining and operating
Pin-ball machines or similar
amusement devices . . . . . . . . . . . . . . . . . . $5 .00 per per quarter
machine
Maintaining and operating a
mechanical or electrically operated
or controlled music machine or
similar device, where a coin or
slug is used to assist in starting
such mechanism. . . . . . . . . . . . . . . . . . . . . $5 .00 per per quarter
machine
Engaging in business of an auctioneer
as defined in Article 2, Chapter 2 ,
Division 2 of this Code . . . . . . . . . . $10 .00 per Day _
Engaging in the business of a circus,
menagerie, collection of animals ,
equestrial act or acrobatic performance $ 100.00 per Day
Engaging in the business of a peddler
as defined in Article 5 , Chapter 2 ,
Division 2 of this Code . . . . . . . . . . $10.00 per quarter
p. 7.
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Engaging in the business of conducting $ 10 .00 or 1 /2
any dance, race, concert, exhibition, of 1% of the
lecture, or other entertainment for gross receipts ,
profit, except as may be exempt under whichever is
the provisions of Section 2161 (a) of higher per day
thisCode . . . . . . . . . . . . . . . . . . . . . . . . .
(Ordinance No. 540, Sec. 2, adopted 1961 ) .
Section 2154 - Outside contractors:
Every person not having a fixed place of business within the
City of Ukiah who enga es in the business of a contractor shall
- pay a license tax of $40 .00 per year; provided that any such
person may elect to pay a license tax under Section 2152 measured
by gross receipts from business within the City of Ukiah.
(Ordinance No. 540, Sec. 2, adopted 1961 ) .
Section 2155 - Other outside businesses:
Every person not having a fixed place of business within the
City of Ukiah who engages in business within the City of Ukiah and
is not subject to the provisions of Section 2153 or 2154 of this
chapter shall pay a license tax of $35 .00 per year; provided that
any such person may elect to pay a license tax under Section 2152
measured by gross receipts from business done within the City of
Ukiah.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
ARTICLE 5 - EXCLUSIONS AND EXEMPTIONS
Section 2160 - Exclusions:
The following businesses specified in this section shall , to
the extent mentioned herein, be excluded from the operation of this
chapter, and the terms hereof shall not be deemed or construed to
require the payment of a license tax for such businesses:
(a) Banks , to the extent that a city may not levy a license
tax upon them under the provisions of Article XIII , Section 16,
Subdivision l (a) of the Constitution of the State of California;
(b) Insurance companies and associations to the extent that
a city may not levy a license tax upon them under the provisions of
Article Xlll , Section 14 4/5 of the Constitution of the State of
California;
(c) The business of a commercial traveler not having a fixed
place of business in the City of Ukiah whose business is limited
to goods , wares and merchandise sold or dealt in at wholesale in
this State.
(d) Any person whom the City is not authorized to license
under the terms of any law or constitution of the United States or
of the State of California.
The Director of Finance may require the filing of a verified
statement from any person claiming to be excluded under the pro-
visions of this section, which statement shall set forth all facts
upon which the claim for exclusion is made. The Director of
Finance may allow or disallow the claim for exclusion, and if dis-
allowed the claimant shall forthwith make application for a business
license, and shall obtain the necessary license prior to engaging
in business .
The provisions of Sections 2136 and 2137 regarding admini -
strative hearings and appeal procedure for licensees and applicants
is hereby made appplicable to claimants for exclusions .
(Ordinance No. NO, Sec. 2, adopted 1961 ) .
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Section 2161 - Exemptions:
The provisions of this chapter shall not be deemed or construed
to require the payment of a license tax to conduct, manage or carry
on the following businesses or occupations:
(a) Charitable inst-i-tutions: From any institution or organiz-
ation which is conducted, managed or carried on wholly for the
benefit of charitable purposes , or from which profit is not
derived either directly or indirectly by any person ; nor shall
any license be required for the conduction of any entertainment,
concert, exhibition or lecture on scientific, historical , literary,
religious or moral subjects , whenever the receipts of any such
program are appropriated to any church, school , religious or
benevolent purpose within the City of Ukiah; nor shall any license
be required for the conducting of any entertainment, dance, concert,
exhibition or lecture by any religious , charitable, fraternal ,
educational , military, state, county or municipal organization or
association whenever the receipts of any such program are to be
appropriated for the purposes and objects for which such assoc-
iation or organization was formed.
(b) Interstate Commerce: In any case where the payment of a
license tax would cast an undue burden upon the right to engage in
commerce with foreign nations or among the several states , or
conflicts with the regulations of the United States , or conflicts
with the regulations of the United States respecting inter-
state commerce. In any case where a license tax is believed by a
licensee or applicant to place an undue burden upon such commerce,
he may apply to the Director of Finance for an adjustment of the tax
so that it shall not be discriminatory or unreasonable as to such
commerce. Such application must be made within six months after
payment of the prescribed license tax. The applicant shall , by
affidavit and supporting testimony, show his method of business and
such other information as the Director of Finance shall require in
order to determine the extent of the burden made upon interstate
commerce by such law. If the Director of Finance finds that the
prescribed license tax imposes an undue burden upon interstate
commerce, then he is hereby authorized and directed to adjust
the license tax so as to assure that the license tax assessed shall
be uniform with that assessed on businesses of a like nature so
long as such amount does not exceed the amount prescribed by this
chapter . If the license tax has already been paid the Director of
Finance shall order a refund of the amount paid in excess of the
adjusted amount .
(c) Farmers: The actual grower and producer of ranch, farm,
orchard, vineyard or poultry produce or products for the sale or
delivery of the such produce or products actually grown or pro-
duced by him.
(d) Blind: Any business conducted, carried on or managed
solely by a totally blind person, the profits of which business
are intended for and go entirely to such blind person .
(e) Veterans: The distribution of circulars and the hawking,
peddling and vending of any goods, wares or merchandise owned by
him, except spiritous , malt , vinous , or other intoxicating liquor,
insofar as the same may be legally permissible, by a honorably dis-
charged or honorably relieved soldier, sailor, or marine of the
United States or Confederate States who served in the Civil War,
any Indian War, the Spanish-American War, any Philippine insurrect-
ion, the Chinese Relief Expedition, or the World War of 1914 and
years following, who is a voter of thins State, and who is physically
unable to obtain a livelihood by manual labor .
The Director of Finance may allow or disallow the claim for
exemption, and if disallowed the claimant shall forthwith make
application for a business license, and shall obtain the necessary
license prior to engaging in business . The provisions of Sections
2136 and 2137 regarding administrative hearings and appeal procedure
for licensees and applicants is hereby made applicable to claimants
for exemptions .
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
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Section 2162 - Free licenses for exempt businesses ;
duty to obtain; violations:
Whenever the Director of Finance shall have determined that
any person is exempt from the payment of the license taxes herein
prescribed because of the operation of an exempt business , he shall ,
upon application for the same, issue a business license free of any
charge to such person, which said license shall be in the same form
and shall continue for the same duration as if the business required
payment of a license tax, except that the words "FREE LICENSE ' shall
be clearly affixed thereto together with a statement of the reason
therefor . It shall be the duty of every person claiming an
exemption from payment of the license taxes prescribed by this chap-
ter, to make application for and obtain the appropriate license
prior to commencing, engaging in, or continuing business as provided
in this chapter. Free licenses shall be subject to the same rules
regarding non-transferability, posting and keeping as other licenses .
Violation of this section shall be punishable as provided in
Section 2175 of this Code.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
ARTICLE 6 - ENFORCEMENT
Section 2170 - Director of Finance as enforcing authority:
It shall be the duty of the Director of Finance, and he is
hereby directed to enforce each and all of the provisions of this
chapter . The Chief of Police is hereby directed to render such
assistance in the enforcement hereof as may from time to time be
required by the Director of Finance. Every member of the Police
Department is hereby appointed an Assistant License Inspector and
directed to assist the Director of Finance in the enforcement of
this chapter .
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2171 - Duty to examine each business:
It shall be the duty of the Director of Finance, acting
through his deputies and assistants, to examine each business to
determine that this chapter is being complied with. He, and any
of his deputies and assistants including police officers , may enter
any business free of charge, and demand exhibition of the business
license. Refusal of any person to so exhibit such license shall be
a misdemeanor .
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2172 - License tax a debt:
The amount of any license tax and penalty imposed by the pro-
visions of this chapter shall be deemed a debt to the City of Ukiah.
An action may be commenced in the name of said city in any court of
competent jurisdiction, for the amount of any delinquent license
tax and penalties .
(Ordinance No. 540, Sec. 2, adopted 1961 ) .
Section 2173 - Remedies cumulative:
All remedies prescribed by this chapter shall be cumulative
and the use of one or more remedies by the City of Ukiah shall not
bar the use of any other remedy for the purpose of enforcing the
provisions hereof.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2174 - Revocation of license:
Any license issued under the provisions of this chapter may
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a
be revoked by the Director of Finance upon the failure of the
licensee to pay the charges imposed by this chapter or to file
statements as required by this chapter within six (6) months
after such charges or statements become delinquent, or for any
material misstatement made by applicant in applying for the
license.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
Section 2175 - Criminal penalty for violation;
exceptions:
Any person violating any of the provisions of this ordinance
or knowlingly or intentionally misrepresenting to any officer or
employee of this city any material fact in procuring, or attempt-
ing to procure, the license herein provided for shall be 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 im-
prisonment in the City Jail of the City of Ukiah for a period of
not more than six (6) months , or by both such fine and imprisonment.
The criminal penalties provided for by this chapter shall not
be applied to businesses or professions requiring a State license
as a condition precedent to doing business in the City of Ukiah,
nor as a method of obtaining collection of the license fees.. This
provision is included to make it clear that the -license ..taxes im',
posed by this chapter are ,for revenue only and col 1 ectx:b],e .wi th i n
the meaning of the decisions of the Supreme Court of this: State,
and is not intended to crake lawful the carrying on of a business
without a li-censer dis,PeR5e with the obligation to secure a license,
or exclude the -app}. i.cat i.on. of the state criminal penalties for
carrying on ,a business without a license required by law.
(Ordinance No. 540, Sec. 2 , adopted 1961 ) .
(Note: For decision of the Supreme In Re Groves , 4 Cal . Rptr.
Court upholding application of Section 844, 54 Cal . 2d. 154) .
16240 Businesseand Professions Code, see: ri
Section 3 . CONSTITUTIONALITY.
If any section, subsection, sentence, clause or phrase of
this ordinance is for any reason held to be invalid or unconsti -
tutional , such decision shall not affect the validity of the
remaining portions of this ordinance. The Council hereby declares
that it would have passed this ordinance and each section, sub-
section, sentence, clause and phrase thereof, irrespective of
the fact that any one or more sections , subsections, sentences ,
clauses or phrases be declared invalid or unconstitutional .
Section 4. REPEALER. _
Ordinances numbered 327, 344, 360, 373 , 432 , 443 , 454 and
518 of the City of Ukiah, and all other ordinances or portions
of ordinances in conflict herewith, are hereby repealed.
Section 5 . EFFECTIVE DATE .
It is hereby found and determined that this ordinance relates
to taxes for the usual and current expenses of the City within
the meaning of Title 4, Division 3 , Part 2, Chapter 2, Article 2
of the Government Code of California and shall take effect
P. 11 .
215
immediately upon its adoption.
Section 6. PUBLICATION.
The Clerk is directed to cause this ordinance to be published
as provided by law in the Ukiah Daily Journal , a newspaper of
general circulation published in the City of Ukiah.
PASSED AND ADOPTED this 14th day of June 1961 by
the following vote:
AYES: Councilmen Runkel , Buxton, Banker, Wagner and Smalley
NOES: None.
ABSENT: None.
OR
i/
ATTEST:
TCLERK