[Adopted as Ch. 9 of the 1977 Code]
[Amended 5-17-2011 by Ord. No. 11-02]
For the purposes of this article, the following
words and phrases shall have the meanings respectively ascribed to
them by this section:
Except as otherwise provided, any natural person, including
any minor employed for pecuniary or other reward in the carrying on
of a trade, occupation, business or profession, whether the reward,
salary or wages for such employment are paid upon the basis of the
time employed or upon the basis of piece work.
Includes, but is not limited to, selling tangible personal
property, goods or services at retail or wholesale, manufacturing
goods or property, or rendering personal services for a consideration
such as the practice of any profession, trade, craft, business, occupation,
or other calling. The rendering of personal services by an employee
to an employer under any contract of personal employment shall not
be considered as engaging in business so long as the employer is licensed
under the provisions of this article.
Any individual or natural person, receiver, assignee, trustee
in bankruptcy, trust, firm, partnership, joint venture, corporation,
limited-liability company, syndicate, estate, club, company, business
trust, association, society or other group of individuals acting as
a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise;
or any officer, agents, employees, factors, or any kind or personal
representatives of any thereof in any capacity, acting either for
himself, or for any other person, under either personal appointment
or pursuant to law.
[Amended by Ord. No. 83-84]
The object of the license tax levied by this
article is to defray the expense of the City of collecting license
taxes; to insure applicable sale and use taxes are collected; to insure
the operation of businesses in proper zoning districts and to maintain
the health, safety, morals and general welfare of the City and to
provide police and fire protection.
[Amended 5-17-2011 by Ord. No. 11-02]
A.
For the
purpose of raising revenue as authorized by Wyoming Statutes § 15-l-103(a)(xiii),
a tax on all persons engaged in business within the City limits shall
be levied, collected and regulated as provided by this article, not
including any business done by other entities of government.
[Amended by Ord. No. 81-109; Ord. No. 82-31; Ord. No. 82-67; Ord. No. 83-84; Ord. No. 89-3; 5-17-2011 by Ord. No. 11-02]
A.
Mass events.
All mass events shall have a tax assessed, levied and collected as
set forth in the annual budget resolution which shall set an amount
for five classifications of mass events as follows:
B.
Public utilities.
All public utilities including, but not limited to, telephone companies,
gas companies, electric companies, telegraph companies, public transportation
companies, community television and cable or pay television companies,
and water companies shall have a tax assessed, levied and collected
from each of them at the rate of one percent of the gross quarterly
amount received for services or products rendered to persons within
the corporate limits of Evanston.
C.
Temporary
or transient merchants. All temporary or transient merchants shall
have a tax assessed, levied and collected from each in an amount established
by the annual budget resolution.
D.
Solicitors.
All solicitors shall have a tax assessed, levied and collected from
each of them in an amount established by the annual budget resolution.
E.
Other persons
conducting or engaged in business. All other persons conducting or
engaged in business shall have a tax assessed, levied and collected
from each of them based upon the number of full and part-time employees
employed at the business. The amount of the tax assessed against the
business shall be set and established in the annual budget resolution
passed by the City Council and shall set an amount for three classifications
of businesses as follows:
[Amended by Ord. No. 82-31]
Each separate business, whether conducted at
the same location or at a different location, whether conducted by
the same person or a different person, must pay a separate business
license tax.
[Amended by Ord. No. 81-109; Ord. No. 83-84; Ord. No. 89-3]
Every public utility taxed under this article, shall pay the license tax imposed by this article to the City Treasurer and ex officio collector, within 45 days from the end of each calendar quarter, unless otherwise stated in this article, and the City Treasurer shall issue to such taxpayer a receipt therefor. Every other business taxed under Subsections A and B of § 11-4 shall pay such tax to the City Treasurer and ex officio tax collector, on or before the date which the particular license certificate in question was issued in the preceding year, but in no event later than March 1 of each year, and the City Treasurer shall issue to such taxpayer a receipt therefor, unless otherwise provided.
[Added by Ord. No. 82-31]
Businesses started or established in the City at a time other than March 1 of each year may pay a business license tax prorated to the nearest quarter of the year remaining until the next March 1. This section shall have no effect on the license fees for itinerant merchants set forth in Article II of this chapter.
[Amended by Ord. No. 81-109; Ord. No. 83-84]
A.
Upon payment of the license tax imposed by section 11-7, the City treasurer or his deputy shall, subject to the provisions of subsection B herein, issue and deliver to such taxpayer a certificate showing:
(1)
The name of the person, firm, association of or corporation
paying such tax;
(2)
The amount of tax paid;
(3)
The trade, occupation, business, profession, employment
or calling carried on for which such tax has been paid;
(4)
The location and zone classification at which such
trade, occupation, business, profession, employment or calling is
carried on, if such business is carried on at a designated place.
B.
No certificate shall be issued for the initial application or transfer in location of a license for payment of the license tax imposed in this chapter until such time as the City planner, or his authorized representative, shall certify to the City treasurer or his deputy that the location of the taxpayer's trade, occupation, business, profession, employment or calling is in full compliance with Chapter 24 of this Code.
C.
No certificate showing payment of such tax under this
article shall be in any manner assignable or transferable, nor shall
the trade, occupation, business, calling or profession herein specified
be carried on or conducted at a place other than that named in such
certificate, when there is such designated place, without a resolution
of the City council allowing the same.
Every person carrying on any trade, occupation,
business, profession or calling for which a license is required by
this article shall at all times exhibit the certificates showing payment
of the required tax, when requested to do so by an officer or employee
of the City.
If a person is engaged in carrying on in the
City any of the trades, occupations, businesses, professions or callings
for which a license is required by this article at more than one location
in the City, a tax in the amount specified in this article shall be
levied against such person for each such location.
[Amended by Ord. No. 81-109]
If the engaging in or carrying on of any trade,
occupation, business, profession or calling is commenced after the
time fixed by this article for the payment of the required license
tax, such tax upon public utilities shall be paid for gross sales
or gross business done within the previous quarter, and such tax upon
all other businesses, if the engaging in or carrying on thereof is
March 1 of any year shall be immediately due and payable to the City
treasurer according to the proportion thereof due for the remainder
of the year and shall be paid before the taxpayer engages in such
business, occupation or calling; provided, that the tax so paid shall
in no event be less than one-half of the tax levied under this article
for the whole year.
[Amended by Ord. No. 81-109]
Any license tax due and unpaid within the time stated in section 11-6, shall be considered delinquent, and there shall be added to the amount of such tax a penalty of seven percent of such amount, which shall be collected in the same manner as such tax, but the addition or payment of such penalty shall not release the person from whom such tax shall be due from liability to conviction for violating any of the provisions of this article, or release any order made or penalty or sentence imposed by any court by reason of such conviction.
The City shall have the right to institute in
any court of competent jurisdiction a civil action to recover the
amount of any license taxes becoming delinquent, together with all
penalties accruing thereon. Neither the recovery by the City of judgment
of any such taxes or penalties nor the satisfaction thereof shall
release any delinquent from liability for conviction for violating
any of the provisions of this article and shall not release such delinquent
from any order made or sentence or penalty imposed by reason of such
conviction.
The City council shall annually, at its first
meeting in April, sit as a board of equalization to hear complaints
that have been regularly and legally brought before it under the provisions
of this article and shall equalize the taxes imposed by this article,
adjourning from time to time if necessary until all complaints have
been heard and the taxes have been equalized.
At the first regular meeting of the City council
in April of each year, the City council shall sit as a board of equalization
and shall hear complaints from any taxpayer who feels aggrieved at
the license tax levied against such taxpayer by the City treasurer;
provided, that such complaint shall have been filed in writing with
the City clerk three days prior to such meeting, fully setting forth
the complainant's cause of complaint; provided, further, that no complaint
shall be heard by the City council sitting as a board of equalization
unless the taxpayer shall have paid the City treasurer the taxes claimed
by such taxpayer to be correct and just and shall have made affidavit
in writing that the taxpayer verily believes that no greater taxes
are due from him to the City under these circumstances than the taxes
so paid to the City treasurer.
The Mayor and City Council shall, from time
to time, by appropriate ordinances and resolutions, make such rules
and regulations as may be necessary to carry out the provisions of
this article, fixing fines and penalties for the breach of such rules
and regulations for the guidance of the City Treasurer and ex officio
tax collector in assessing and collecting the license taxes provided
for by this article.
A.
It shall be the duty of the Chief of Police to notify
all persons liable for the payment of any license taxes provided in
this article. In all cases where the taxes are due from a person conducting
a business or calling of a temporary or transient nature, the Chief
of Police shall collect the tax from such person and issue a receipt
therefor. The refusal of such persons to pay the tax due upon proper
oral demand by the Chief of Police shall be deemed to constitute an
offense committed in the presence of an officer of the law, and such
person may be arrested by the chief of police without process and
brought to trial before the municipal judge for not having paid such
tax under this article. In all other cases it shall be the duty of
the Chief of Police to notify persons liable for the payment of delinquent
taxes.
B.
However, this shall not be construed as a condition
precedent to any proceeding herein provided.
The City Clerk may require any person engaged
in any of the businesses or callings mentioned in this article to
produce satisfactory evidence of compliance with all state or municipal
laws pertaining to such business or calling before issuing the license
herein provided.
[Amended by Ord. No. 81-41]
Any person carrying on, conducting or trafficking
in any business or calling within the City limits without having paid
the occupation license tax as provided in this article, or violating
any of the provisions of this article, shall be fined in a sum not
more than $750 for each offense or imprisoned in the City jail for
not more than six months. Each day of failure to pay the license tax
shall be considered a separate violation.
