HomeMy WebLinkAbout3087 Amending 6.04 Business Licenses
ORDINANCE NO.30~ 7
AN ORDINANCE AMENDING AMC CHAPTER 6.04
BUSINESS LICENSES
Annotated to show del~nsand additions to the code sections being modified. Deletions are
bold lined through and additions are bold underlined.
WHEREAS, Article 2. Section 1 of the Ashland City Charter provides:
Powers of the City. The City shall have all powers which the constitutions, statutes, and
common law of the United States and of this State expressly or impliedly grant or allow
municipalities, as fully as though this Charter specifically enumerated each of those
powers, as well as all powers not inconsistent with the foregoing; and, in addition thereto,
shall possess all powers hereinafter specifically granted. All the authority thereof shall
have perpetual succession.
WHEREAS, the applicability of the City's business license requirements to provision of certain
transient lodging permitted has been unclear heretofore; and
WHEREAS, exempting up to five long-term residential rentals by one owner from the
requirement to obtain a City business license while requiring the owner of a single transient
lodging to obtain business license would seem inequitable.
THE PEOPLE OF THE CITY OF ASHLAND DO ORDAIN AS FOLLOWS:
SECTION 1. Chapter 6.04 is hereby amended to read as follows:
SECTION 6.04.010 Purpose and Scope.
The business license taxes imposed by the terms of this Chapter are for revenue purposes only.
Neither the acceptance of the prescribed tax nor the issuance of the applicable license shall be
constructed to constitute a regulation or approval of any business activity or a permit to engage
in any activity otherwise prohibited by law or ordinance, or a waiver of any regulatory licensing
requirement imposed by any other ordinance hef than is.
SECTION 6.04.020 Definitions.
A. Business activity. Conducting any occupation, calling, trade, profession, rental activity,
or other transactional activities, including rental of two (2) or more dwelling units and
rental of any transient lodgings, with the intent of receiving payment or other valuable
consideration.
1. That a profit be realized therefrom; an'
2. That the pro it, any, inure to the benefit of the owner or owners of the Retivity.
B. Transient lodging. Property which is used or designed for occupancy by transients for
dwelling, lodging or sleeping purposes and which is rented or intended for rent on a
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daily or weekly basis to transients for a charge or fee paid or to be paid for rental or
use of facilities. Hotels, motels, inns, traveler's accommodations as defined in AMC
18.08.795, mobile homes or house trailers at recreational vehicle/camping parks or
other fixed locations, or other similar structures or portions thereof which meet the
above criteria are transient lodgings for purposes of this Chapter 6 and Chapter 4.
Profit. The excess gross r-eeeipts over expense.
C. Rental activity. The acceptance of payment or other valuable consideration in
exchange for occupancy of two or more dwelling units of any kind for any length of
time or in exchange for occupancy of one or more transient lodgings, as defined in
AMC 4.24.10B for a period of less than 30 days. f°°°°°° The east of goods sold
expense of sen,iees render-ed, and till other expenses or- disbursements, oeer-ued or-
business.
D-. Doing or- transaegfip-g Any net or series of aets performed in the eourse or
pursuit of a business aetivity.
ED. Person. Includes a person, eo-partner, partnership, limited liability company, or
corporation. plural.
Singular- ineludes FE. Owner. A person havingan who has a financial interest in a business activity or who
and-actively engageds in the operation of said-a business activity.
GF. Employee. Any individual who performs service for another individual or organization
having the right to control the employee as to the services to be performed and as to the
manner of performance. For purposes of this ordinance employee also means a licensed real
estate sales person or associate real estate broker who engages in professional real estate
activities only as an agent of a real estate broker or organization.
14G.Dwelline Unit. One or more rooms designed for occupancy by one (1) family and not
havine more than one (1) kitchen or cooking facility.
Rental Aetivity. A per-son who aeeepts payment for the use of six or- more properties.
SECTION 6.04.030 Business License Required.
It shall be unlawful for any persons for themselves, or as agent or employee of another, to
undertake a business activity transact and ear-", on any business, trade, profession, eallin g,
or- eeeupatien within the City of Ashland, Oregon, unless:
A. Such business activity has been duly licensed as herein provided; and the license is
valid at the time of the business activity; or
B. The business activity is exempt pursuant to AMC 6.04.085. The license is valid at
the time of the tr-anssetion.
SECTION 6.04.050 License Applications.
A. Applications for business licenses must shall be submitted on forms to be provided by the
Finance Department. Every such application must shall-be signed by the owner or a duly
authorized agent and must shall-contain the following information:
I. Name of person or persons owning business; if ° oration, the name a or an
authorized officer;
2. Assumed business name, and phone number, if any;
3. Address of business premises and, mailing address and phone number of applicant,
the owner(s) of the business activity and of its principal place of business;
4. Nature of the business activi ;
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5. Number of employees;
6. Emergency contact name and telephone.
B. Mlhere-If the business ineludes-activities are classified in two (2) or more categories, the
primary or predominant activity should be designated.
C. Where If the principal place of business
business premises of an applicant are situated-
is outside the City, the application must shall specify the number of employees to be
engaged in the ' °e business activi within the City, and the license issued
on the basis thereof, shall be only to permit the specified number of employees to tr-anseet
business conduct the business activity within the City at any one time.
D. License taxes shall be computed on the basis of information contained in the application,
and it shall be unlawful for any person knowingly to sign or submit a business license
application containing false information.
E. The City shall prepare blank business license applications and make them available at City
Hall upon request.
F. Failure to receive or secure a form business license application shall not relieve any person
from the obligation to pay a license fee and obtain a license under this ordinance.
SECTION 6.04.060 Two or More Businesses on Same Premises.
If two (2) or more differently classified, but related businesses activities, are carried on in the
same premises by the same owners, one license issued in the name of the business activi to
which the premises are primarily appropriated, and based upon the total number of employees or
other units on the whole premises, shall be sufficient for all such activities as lone as all the
related business activities have a single taxpayer identification number for purposes of
income tax reporting. Any business activity leased, under concession to, or owned wholly or in
part by a different person or persons on the same premises must be separately licensed.
SECTION 6.040.070 Two or More Business Premises.
The conducting of a business or- businesses activity at two (2) or more separate-discrete
locations shall, for the purposes hereof, be deemed to be separate businesses business activities,
and each shall be is subject to the license ta* fee herein provided for, except that rental
properties, warehouses and distributing plants used in connection with and incidental to a
business activity licensed under the provisions of this Chapter shall not be deemed to be separate
places of business, or branch establishments, or separate types of businesses as long as a single
taxpayer identification number is used for income tax reporting for all such related
facilities.
(Ord. 2538 S2, 1989; Ord. 2631, 1991)
SECTION 6.04.080 License T-a-x Fee Schedule.
A person licensed under this chapter must shall-pay the appropriate business license fee as set by
Resolution.
(Ord. 3047, amended 04/19/2011; Ord. 2926, amended, 06/06/2006)
SECTION 6.04.085 Business License Exemptions.
A. The following persons and activities are exempt from the license requirements imposed by
the Business License Law.
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I. Persons whom the City is prohibited from licensing or taxing under the constitution or
laws of the United States, the constitution or laws of the State of Oregon, or the Charter
of the City.
2. Non-profit or charitable, religious or educational organizations which have received a
tax exempt certificate from the Internal Revenue Service, and which devote the net
proceeds from the sale of goods or services to the purpose of the organization.
3. The sale of personal property acquired for household or other personal use by the seller,
provided that the total length of sale is fewer than 4 days in any one calendar year.
4. The operation of a display space, booth or table maintained for displaying or selling
merchandise at any trade show, convention, festival, fair, market, or swap meet,
provided that the sponsor of the event is licensed to do business.
5. Any Family Day Care Provider who regularly provides day care in the provider's home
in the family living quarters, or any babysitter who goes into a home of a child to give
care during the temporary absence of the parent, legal guardian, or custodian.
6. Any unincorporated business activity carried on by individuals under the age of 18.
7. Rental of iust one dwelling unit for periods of 30 consecutive days or more.
8. Dwelling-for-dwelling home exchanges in which neither owner receives monetary
compensation.
(Ord. 2122 1981; Ord. 2315 S1, 1984; Ord. 2631 1991)
SECTION 6.04.090 Term.
The business license term shall be for a fiscal year, beginning July 1 and ending June 30 of the
next year, and business license taxes fees are due annually on or before July 1, of the fiscal year
for which the license is required. Any material change in business activity licensed herein or
any material change in a condition of approval for a business activity licensed herein
automatically terminates the business license without notice and requires application for a
new business license.
(Ord. 2926, amended 06/06/2006)
SECTION 6.04.100 Issuance of License.
Upon receipt of an application duly signed and executed as hereinabove prescribed, together with
the required tax fee, the Finance Department shall issue a business license to any applicant
desiring to .-°..saet °r conduct any lawful business activity within the City. If the City has
knowledge that the applicant is engaging in, or proposes to engage in an unlawful activity, the
City shall return the fee to the applicant, along with the reason for so doing, and shall refuse to
issue a license.
SECTION 6.04.105 Duplicate License.
A duplicate license shall be issued upon application and payment of a fee of $10 to replace the
license previously issued which was lost or destroyed.
SECTION 6.04.110 Transfer of License.
No transfer of assignment of any license issued under this Chapter is valid or permitted, except
that when a person sells or transfers a business activi for which such license has been issued,
the purchaser is not required to pay an additional license tax fee for the remainder of the fiscal
year, provided the per-son selling the busines-s seller notifies the Finance Department in writing
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of the transfer of the business activity. If the location of a business activity is changed, but the
nature of the business activity is unchanged, the license may be transferred to the new location.
SECTION 6.04.115 Consumer Protection Revocation.
Any individual or firm against whom a judgment is entered for fraud related to the business
activity for which the license is issued, or which occurred within five (5) years preceding the
date of application, shall be subject to denial or revocation of a license to conduct business
activities within the City of Ashland. Denial or Revocation are subject to the appeal process of
AMC 2.30.
(Ord. 3024, amended, 08/03/2010)
SECTION 6.04.120 Temporary License.
If a business activity licensed under this chapter is for a limited duration of not more than 30
days, the fee will be $25, regardless of the number of employees.
(Ord. 2926, amended 06/06/2006)
SECTION 6.04.130 Delinquent Penalty.
There shall be a penalty of ten percent (10%) with a minimum of $25 added to all business
license taxes fees paid later than 30 days after they are due.
(Ord. 2926, amended 06/06/2006)
SECTION 6.04.140 License Must be Displayed.
At all times after the issuance of the business license, the licensee must shall cause it to be
posted in a conspicuous place upon the business premises, available for inspection by the public
and by employees and prospective employees of the business provided:
A. That where the license has no office, business premises or other established place of
business within the City, the license must shah be in possession of a representative of
the business present within the City at all times during which business is being
transacted by an employee or representative within the City.
SECTION 6.04.150 Penalties.
A Violation of AMC 6.04.030 [Ope_ Conducting a business activity in the Citv of
Ashland without a City business licenser in neeordanee wkh this Chapter is a violation
of AMC 6.04.030 and shall be considered a Class I violation, subject to the limitations of
AMC 1.08.
B. Any violation of the requirements of this chapter, not addressed in A above, shall be a Class
III violation as defined by AMC 1.08 and punishable as set forth in that section.
(Ord. 3024, amended, 08/03/2010)
SECTION 6.04.160 Evidence of Doing Business.
In the trial or hearing on of any alleged violation of this Chapter, evidence of advertisements by
newspapers, radio, television, internet or other medium or by signs displayed for public view,
that su& a business activi was being conducted within the City, including expressly or
impliedly offering to sell goods, or-, services or lodging to the public or any segment thereof,
shall constitute prima facie evidence that the defendant was tr-anseetiug conducting a business
activity within the City on the day or date during which such representations were made.
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SECTION 6.04.170 Confidentiality.
Except as otherwise required by law, it shall be unlawful for the City, any officer, employee or
agent to divulge, release, or make known in any manner, any financial or employee information
submitted or disclosed to the City under the terms of this Ordinance. Nothing in this Section
shall prohibit:
A. The disclosure of the names and addresses of any persons to whom business licenses
have been issued; or
B. The disclosure of general statistics in a form which would prevent the identification of
financial or employee information regarding an individual business licensee or
applicant; or
C. Presentation of evidence to the court, or other tribunal having jurisdiction in the
prosecution of a claim by the Finance Department; or
D. The disclosure of information when such disclosure of conditionally exempt
information is ordered under public records law procedures; or
E. The disclosure of records related to a business's failure to report and remit the business
license tax when the report or tax is in arrears for over six months. The City Council
expressly finds and determines that the public interest in disclosure of such records
clearly outweighs the interest in confidentiality under ORS 192.501(5).
(Ord 3024, amended, 08/03/2010)
SECTION 6.04.180 Examining Books, Records, or Persons.
The City, for the purpose of ascertaining the correctness of any license application, or for the
purpose of estimating any license fee, may examine or may cause to be examined, by an agent or
representative designated by it, any books, papers or payroll records, state or federal payroll
reports, bearing upon the matter.
SECTION 6.04.190 Appeals.
Any person aggrieved by any determination of the Director of Finance with respect to the
amount of such tax, interest, and penalties, if any, may appeal pursuant to AMC 2.30. The
Findings of the Hearings Officer shall be final and conclusive, and shall be served upon the
appellant, in the manner prescribed sbev-e-for the service of notice of hearing. Any amount found
to be due shall be immediately due and payable upon the service of notice.
(Ord. 3024, amended, 08/3/2010)
SECTION 6.04.200 Records.
it shall be the dut of °Every licensee to-must keep and preserve for a period of not less than 3
years such books and records as will accurately reflect the number of employees for each license
year.
SECTION 6.04.210 Time of Effect.
This Chapter shall take effect on July 1, 1976, and remain in effect until repealed.
(Ord. 1880, 1976; Ord. 1938 1977; Ord. 2142 1981; 2631 91)
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SECTION 2. Severability. The sections, subsections, paragraphs and clauses of this ordinance
are severable. The invalidity of one section, subsection, paragraph, or clause shall not affect the
validity of the remaining sections, subsections, paragraphs and clauses.
SECTION 3. Codification. Provisions of this Ordinance shall be incorporated in the City Code
and the word "ordinance" may be changed to "code", "article", "section", "chapter" or another
word, and the sections of this Ordinance may be renumbered, or re-lettered, provided however
that any Whereas clauses and boilerplate provisions (i.e. Sections 2-3) need not be codified and
the City Recorder is authorized to correct any cross-references and any typographical errors.
The foregoing ordinance was first read by title only in accordance with Article X,
Section 2(C) of the City Charter on the day of / 013,
and duly PASSED and ADOPTED this day of 12013.
Barbara M. Christensen, City Recorder /I r
SIGNED and APPROVED this day of 2013.
Muncil Chair
Revie ed as to fog
9 c,.
avid H. L an, City Attorney
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