5.04.020 Employer to pay tax.
No person whose income is based solely on an hourly, daily, weekly, monthly or annual wage or salary shall, for the purpose of this chapter, be deemed a person transacting or carrying on any business in the city; and it is the intention that all license taxes levied herein shall be borne by the employer for the privilege of doing business in the city. (Ord. 17-74 § 2, 1974.)

 
5.04.030 Agent liable to pay tax.
The agents of a nonresident proprietor engaged in any business for which a license is required by this chapter shall be liable for the payment of the tax thereon as herein provided and for the penalties for failure to pay the same or to comply with the provisions of this chapter to the extent and with like effect as if such agent or agents were themselves the proprietors or owners thereof.

Any person representing himself or itself or exhibiting any sign or advertisement that he or it is engaged in any of the businesses in the city on which an occupational tax is levied by this chapter, shall be deemed to be actually engaged in such business and shall be liable for the payment of such tax, and subject to the penalties for failure to pay same. (Ord. 17-74 § 3, 1974.)

 
5.04.040 Purpose of chapter.
This chapter is enacted, except as hereinafter otherwise specified, to provide revenue for municipal purposes and to provide revenue to pay for the necessary expenses required to issue the license. (Ord. 17-74 § 4, 1974.)

 
5.04.050 Applicability.
Nothing in this chapter shall be construed to apply to any person transacting and carrying on any business within the city which is exempt from such license fee or regulation by the city by virtue of the Constitution or laws of the United States of America, or the constitution or laws of the state of Oregon. (Ord. 17-74 § 5, 1974.)

 
5.04.060 Tax not to sanction unlawful business.
The levy or collection of an occupational tax upon any business shall not be construed to be a license or permit of the city to the person engaged therein to engage therein in the event such business shall be unlawful, illegal or prohibited by the laws of the state or the United States or ordinances of the city. (Ord. 17-74 § 6, 1974.)

 
5.04.070 Subcontractors—Failure to pay.
It shall be the responsibility of all general contractors and utility companies working in the city to provide a list of all names and addresses of subcontractors under their direction. Failure of any subcontractor to pay an occupational tax result in a "stop work" order on any project in process within the city. (Ord. 17-74 § 7, 1974.)

 
5.04.080 Tax fees designated.
The city council shall set by resolution tax fees to be imposed upon businesses, trades, shops, professions, callings and occupations. (Ord. 18-93 § 1, 1993: Ord. 3-84 § 1, 1984; Ord. 17-74 § 8, 1974.)

 
5.04.090 Tax year.
The tax year for which occupational taxes shall be charged hereunder shall commence with the first day of January of each year and terminate with the close of the thirty-first day of December of each year. The taxing year shall begin with the first day of January, and all taxes shall be due and payable on the first day of January of each year, which shall be in advance for the ensuing year, and if not paid before the first day of February of the respective year, the license fee will be delinquent and the penalties and rights given the city under this chapter may be imposed as hereinafter set forth, subject to further provisions set forth in Section 5.04.100. (Ord. 17-74 § 9, 1974.)

 
5.04.100 Separate businesses—Branch establishments.
If any person is engaged in operating or carrying on in the city more than one trade, shop, profession, occupation, business or calling, then such person shall pay the occupational tax prescribed for as many of said trades, businesses, professions, occupations, shops or callings as are carried on by such person.

Each branch establishment of business or location of a business conducted by any person shall, for the purposes hereof, be a separate business and subject to the tax therefor herein provided, except that warehouses used solely incidental in connection with a business licensed pursuant to the provisions of this chapter and operated by the person conducting such business shall not be separate places of business or branch establishments. (Ord. 17-74 § 10, 1974.)

 
5.04.110 Proration of tax.
Occupational taxes for persons engaged in any trade, shop, business, occupation, profession or calling after July 1st shall be prorated at one-half the full year rate. (Ord. 17-74 § 11, 1974.)

 
5.04.120 Application for license.
On or before the first day of January of each and every tax year as herein provided, after the passage of the ordinance codified herein, every person as herein defined, engaged in business as defined herein, in the city, which said businesses are in this chapter scheduled and designated, shall make application to the city recorder upon suitable blanks furnished by the city, for a license to carry on his business for the license year and at the time of filing same shall make payment of the tax fee herein required. Said application shall be filed with the recorder for use of city officials. (Ord. 17-74 § 12, 1974.)

 
5.04.130 Transfer or assignment.
No transfer or assignment of any occupational tax herein provided shall be made without consent of the city manager. An entry of such transfer shall be made by the recorder in the record of taxes, for which entry the recorder shall charge and receive the sum of ten dollars. (Ord. 17-74 § 13, 1974.)

 
5.04.140 Compliance—Delinquent fee.
It is unlawful for any person to willfully make any false or misleading statement to the recorder in his application for the purpose of determining the amount of any occupational tax herein provided to be paid by any such person, or to fail or refuse to comply with any of the provisions of this chapter to be complied with or observed by such person, or to fail or refuse to pay before, the same shall be delinquent, any occupational tax or penalty required to be paid by any such person.

In the event any person required to pay an occupational tax fails or neglects to pay the same before the same becomes delinquent, the recorder shall collect upon the payment thereof and in addition thereto a penalty of five percent thereof for each calendar month or fraction thereof the same shall be delinquent.

The conviction of any person for violation of any of the provisions of this chapter shall not operate to relieve such person from paying any occupational tax or penalty thereupon for which such person shall be liable, nor shall the payment of any such tax be a bar to or prevent any prosecution in the city municipal court of any complaint for the violation of any of the provisions of this chapter. (Ord. 17-74 § 14, 1974.)

 
5.04.150 City rights—Reclassification and change in fees.
Nothing herein contained shall be taken or construed as vesting any right in any licensee as a contract obligation on the part of the city as to the amount or character of license hereunder, and such occupational tax may be increased or decreased in any or all instances at any time by said city, and any trade, business, profession or occupation herein scheduled may be reclassified or subclassified at any time, and all occupational taxes herein levied shall be due and payable in advance. (Ord. 17-74 § 15, 1974.)

 
5.04.160 Violation—Penalty.
Any person violating any of the provisions of this chapter shall upon conviction thereof in the municipal court of the city, be punished by a fine of not to exceed one hundred dollars, or by imprisonment in the county jail not to exceed thirty days, or by both fine and imprisonment, in the discretion of the municipal judge. (Ord. 17-74 § 16, 1974.)

 
5.04.170 Legal action by city.
In addition to the penalty provided for the violation of this chapter, and as separate and distinct remedies, the city may sue in any court of competent jurisdiction to obtain judgment and enforce collection of the occupational taxes, or any of them, due under this chapter, and may avail itself of the right of mandamus or injunction in such courts to properly enforce the provisions of this chapter. (Ord. 17-74 § 17, 1974.)

 
5.04.180 Receipt and disbursement of moneys.
The recorder is authorized to receive such occupational taxes on and after the first day of the month immediately preceding the first day of the license year for which it is paid. Said moneys received from such occupational taxes shall be disbursed as follows:

A. Fifty percent of receipts shall be placed in an off-street parking fund to augment local improvement district funds to purchase land, improve and maintain off-street parking facilities in the core area of the city.

B. Fifty percent of receipts shall be placed in the general fund.
(Ord. 17-74 § 18, 1974.)

 
5.04.190 Display of license.
Occupational tax licenses (business licenses) shall be openly displayed in the place of business so taxed, if such place of business is within the city, or shall be carried by these persons, their employees or agents, engaged in business in the city but whose place of business is outside the city. (Ord. 17-74 § 19, 1974.)