Loading...
HomeMy WebLinkAbout2631 Amends 6.04 Business Licenses ORDINANCE NO. ~N ORDINANCE ~.MENDING CHAPTER 6.04 OF THE ~SHL~ND MUNICIPAL CODE RELATIVE TO BUSINESS LICENSES. NOW THEREFORE THE CITY OF ASHLAND DOES HEREBY ORDAIN AS FOLLOWS: Section 1. Chapter 6.4 of the Ashland Municipal Code is hereby amended in its entirety and shall read as follows: Sections: 6.04.010 6.04.020 6.04.030 6.04.050 6.04.060 6.04.070 6.04.080 6.04.085 6.04.090 6.04.100 6.04.105 6.04.110 6.04.115 6.04.120 6.04.130 6.04.140 6.04.150 6.04.160 6.04. 170 6.04. 180 6.04. 190 6.04.210 6.04.220 Chapter 6.04 BUSINESS LICENSES Purpose and Scope Definitions Business License Required License Applications Two or More Businesses on Same Premises Two or More Businesses Premises License Tax Schedule License Tax Exemptions Term Issuance of License Duplicate License Transfer of License Consumer Protection - Revocation Temporary License Delinquent Penalty License Must be Displayed Penalties Evidence of Doing Business Confidentiality Examining Books and Records Appeals Records Time of Effect 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 construed to constitute a regulation 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 ordinance other than this. 6.04.020 Definitions: A. Business. All professions, trades, rental activity, occupations and activities carried on with the intent: 1. That a profit be realized therefrom; and 2. That the profit, if any, inure to the benefit of owner or owners of the activity. B. Profit. The excess of gross receipts over expense. C. Expense. The cost of goods sold, the expense of services rendered, and all other expenses or disbursements, accrued or otherwise, ordinarily incidental to the operation of the business. D. Doing or transacting business. Any act or series of acts performed in the course or pursuit of a business activity. E. Person. Includes a person, co-partner or corporation. Singular includes plural. F. Owner. A person having an interest in a business, and actively engaged in the operation of said business. G. 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 activity only as an agent of a real estate broker or organization. H. Rental Activity. A person who accepts payment for the use of six or more properties. 6.04.030 Business License Required. It shall be unlawful for any person, as an individual, or as agent or employee of another, to transact and carry on any business, trade, profession, calling, or occupation within the City of Ashland, Oregon, unless: A. Such business activity has been duly licensed as herein provided; and B. The license is valid at the time of the transaction. 6.04.050 License Applications. A. Applications for business licenses shall be submitted on forms provided by the Finance Department. Every such application shall be signed by the owner or a duly authorized agent, and shall contain the following information: 1. Name of person or persons owning business; if a corporation, the name of an authorized officer; 2. Assumed business name, and phone number, if any; 3. Address of business premises, and mailing address and phone number; 4. Nature of business; 5. Number of employees; 6. Emergency contact name and telephone; 7. Such other information as the City shall determine: B. Where the business includes activities classifiable in two or more categories, the primary or predominant activity should be designated. C. Where the business premises of an applicant are situated outside the City, the application shall specify the number of employees to be engaged in the transaction of the business within the City, and the license issued on the basis thereof, shall be valid only to permit the specified number of employees to transact business 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 applications and make them available at City Hall upon request. Failure to receive or secure a form shall not relieve any person from the obligation to pay a license fee and obtain a license under this ordinance. 6.04.060 Two or More Business on Same Premises. If two or more differently classified, but related businesses, are carried on in the same premises by the same owners, one license issued in the name of the business to which the premises are primarily appropriated, and based upon the total number of employees or other units on the while premises, shall be sufficient for all such activities. 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. 6.04.070 Two or More Business Premises. The conducting of a business or businesses at two or more separate locations shall, for the purposes hereof, be deemed to be separate businesses, and each thereof shall be subject to the license tax herein provided for, except that rental properties, 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, or separate types of businesses. 6.04.080 License Tax Schedule. A person licensed under this Chapter shall pay an annual license tax in the following amount: A. If the business is carried on by not more than two (2) indlvldual~, the license fee is ~60.00. B. For each individual in excess of two, add $10.00 for each individual. 1. In arriving at the number of individuals carrying on a business, the Finance Department shall count the proprietors, officers, partners, and associates actively engaged in such business and the individuals employed regularly or on a part-time basis. Individuals employed by an owner or proprietor of a business who work entirely outside the corporate limits of the City shall not be counted. Trade apprentices receiving no compensation shall not be counted. 2. The monthly average number of such individuals shall be the number considered carrying on such business. Such monthly average shall be computed from the 12 month period prior to June 1 preceding the license year, or such portion thereof, as such business has existed. A new business shall declare the number of individuals to be actively engaged or employed by the business. Fractional numbers of one-half or over shall be considered as the next higher whole number. 3. Any employee or proprietor, partner or associate who works less than 20 hours per week for more than one month is a part-time employee or proprietor. To determine the number of part-time employees for whom the licensee shall pay a tax, the total number of hours worked during the 12 months prior to June 1 preceding the license year shall be added. The total of these hours shall be divided by 2,000. The quotient resulting from this division shall be included in the total number of individuals on which the license tax is computed. 6.04.085 License Tax Exemptions. The following persons are exempt from the license requirements imposed by the Business license Law. (1) 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, 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 baby sitter 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. 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 are due annually on or before July 1, of the fiscal year for which the license is required. If, after January 1, a person begins a business required to be licensed under this Ordinance, the original license tax shall be one-half of the annual rate. 6.04.100 Issuance of License. Upon receipt of an application duly signed and executed as hereinabove prescribed, together with the required tax, the Finance Department shall issue a business license to any applicant desiring to transact or conduct any lawful business 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 his reason for so doing, and shall refuse to issue a license. 6.04.105 Duplicate License. A duplicate license shall be issued upon application and payment of a fee of $10 to replace any license previously issued which was lost or destroyed. 6.04.110 Transfer of License. No transfer or assignment of any license issued under this Chapter is valid or permitted, except that when a person sells or transfers a business for which such license has been issued, the purchaser is not required to pay an additional license tax for the remainder of the fiscal year, provided the person selling the business notifies the Finance Department in writing of the transfer of the business. If the location of a business is changed, but the nature of the business is unchanged, the license may be transferred to the new location. (Ord. 1880, 1976) 6.04.115 Consumer Protection - Revocation. Any individual or firm against whom a judgment is entered for fraud in a commercial setting for profit related to the business for which the license is issued, or which occurred within five (5) years preceding the date of application, shall be subject to denial or of revocation of a license to conduct business within the City of Ashland upon Petition for revocation thereof being dully filed in the Municipal Court and good and sufficient cause appearing therefore. 6.04.120 TemDorary License. If a business licensed under this chapter is for a limited duration of not more than 90 consecutive days then the original license shall be 1/4 of the fee as outlined in section 6.04.080. 6.04.130 Delinquent Penalty. There shall be a penalty of ten percent (10%) added to all business license taxes paid later than 30 days after they are due. 6.04.140 License Must be Displayed. At all times after the issuance of the business license, the licensee 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 licensee has no office, business premises or other established place of business within the City, the license shall 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. 6.04.150 Penalties. Any person violating any provisions of this Chapter is upon conviction thereof, punishable as provided in Section 1.08.020 relating to infractions. Each day any person shall continue violating the provisions of this Chapter shall constitute a separate offense. (Ord. 1938 S1, Sept. 1977; Ord. 18880, 1976) 6.04.160 Evidence of Doinq Business. In the trial of any alleged violation of this Chapter, evidence of advertisements by newspapers, radio, television or other mediums or by signs displayed for public view, that such business was being conducted expressly or impliedly offering to sell goods or services to the public or any segment thereof, shall constitute prima facie evidence that the defendant was transacting business within the City on the day or date during such representations were made. 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: (1) The disclosure of the names and addresses of any persons to whom business licenses have been issued: or (2) 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. (3) Presentation of evidence to the court, or other tribunal having jurisdiction in the prosecution of a claim by the Finance Department. 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 an estimate of any licensee fee, may examine or may cause to be examined by an agent or representative designed by it for the purpose of any books, papers or payroll records, state or federal payroll reports bearing upon the matter. 6.04.190 Appeals. Any person aggrieved by any determination of Director of Finance respect to the amount of such tax, interest, and penalties, if any, may appeal to the City Council by filing within fifteen (15) days of the serving or mailing of the determination of tax due. The council shall fix a time and place for hearing such appeal, and the Administrator shall give (5) days notice in writing thereof, to such person at the last know address. The findings of the Council shall be final and conclusive, and shall be served upon the appellant, in the manner prescribed above for the service of notice of hearing. Any amount found to be due shall immediately due and payable upon the service of notice. 6.04.200 Records It shall be the duty of every licensee to 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. 6.04.210 Time of Effect. This Chapter shall take effect on July 1, 1976, and remain in effect until repealed. (0rd. 1880, 1976) The foregoing Ordinance was first read by title only in accordance with Article X. Section 2 (C) of the City Charter on the 7th day of May, 1991, and duly PASSED AND ADOPTED this 21st day of May, 1991. Nan E. ~ranklin City Recorder SIGNED and APPROVED this .~>. '~y day of /3~ , 1991. Mayor