Chapter 12
BUSINESS REGULATION AND LICENSING*
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State law references: Municipal licenses generally, 11 O.S. § 22-107; municipal taxation generally, 68 O.S. § 2701; municipal tax on utilities, 68 O.S. § 2601 et seq.; municipal authority to levy and collect license tax on occupations, 11 O.S. § 22-106; professions and occupations generally, 59 O.S. § 15.1 et seq.; Sabbath breaking, 21 O.S. § 908; Oklahoma Consumer Protection Act, 15 O.S. § 751 et seq.; Oklahoma Master Business License System Act, 74 O.S. § 5058.1 et seq.; Uniform Tax Procedure Code, 68 O.S. § 201 et seq.; Oklahoma Sales Tax Code, 68 O.S. § 1350 et seq.; use tax code, 68 O.S. § 1401 et seq.
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Article I.
In General
Sec. 12-1. Scope and applicability; conflict of law.
Sec. 12-2. Rule of construction.
Sec. 12-3. Penalty.
Sec. 12-4. Relief in the courts.
Secs. 12-5– 12-26. Reserved.
Article II.
Occupation Taxes
Sec. 12-27. Levy of tax.
Sec. 12-28. Tax receipts.
Sec. 12-29. When due.
Sec. 12-30. Penalty no defense to payment.
Sec. 12-31. Ordinances to apply.
Secs. 12-32– 12-50. Reserved.
Article III.
Occupation Licenses
Sec. 12-51. Definition of occupational license.
Sec. 12-52. How issued.
Sec. 12-53. Purpose.
Sec. 12-54. Revocation, suspension.
Sec. 12-55. Appeal.
Sec. 12-56. Time of operation.
Sec. 12-57. Transfer.
Sec. 12-58. Lost license.
Sec. 12-59. Posted.
Sec. 12-60. Conditions.
Sec. 12-61. Fractional years.
Sec. 12-62. Pay in advance.
Sec. 12-63. Application of rules.
ARTICLE I.
IN GENERAL
Sec. 12-1. Scope and applicability; conflict of law.
This chapter applies generally to businesses and occupations carried on within the city. Certain businesses subject to more extensive city regulation are addressed in other chapters of this Code. (See, for example, Chapter 2, Amusements and Entertainment; Chapter 4, Alcohohlic Beverages; Chapter 40, Peddlers and Solictors; and Chapter 46, Secondhand Goods.) When specific provisions applicable to certain business entities conflict with these general provisions, the specific or more stringent provisions shall control.
Sec. 12-2. Rule of construction.
No construction or part of this chapter shall be constructed as an attempt to exercise any police power over any occupation therein enumerated. The occupation tax provided in this chapter shall be separate, independent of, and in addition to the license fee or regulation or other ordinance provisions relating to such occupations.
(Code 2000, § 9-119)
Sec. 12-3. Penalty.
Any person who shall engage in any business, trade or vocation for which a license, permit, certificate or registration is required by this chapter, without having a valid license, permit, certificate or certificate of registration as required, or who shall fail to do anything required by this chapter, or by any code adopted by this chapter, or who shall otherwise violate any provision of this chapter or of any code adopted by this chapter, or who shall violate any lawful regulation or order made by any of the officers provided for in this chapter, shall be guilty of an offense.
(Code 2000, § 5-1201)
Sec. 12-4. Relief in the courts.
No penalty imposed by and pursuant to this chapter shall interfere with the right of the city also to apply to the proper courts of the state for a mandamus, an injunction or other appropriate action against such person.
(Code 2000, § 5-1202)
Secs. 12-5– 12-26. Reserved.
ARTICLE II.
OCCUPATION TAXES
Sec. 12-27. Levy of tax.
An occupational license tax is hereby levied on each and every occupation, business or trade engaged in within the city set forth in this chapter for the amount provided in the city fee schedule, to be paid at the time and in the manner and upon the conditions as provided in this chapter.
(Code 2000, § 9-101)
Sec. 12-28. Tax receipts.
The city clerk shall issue a tax receipt to each and every person paying an occupation tax as required by this chapter, a copy of which shall be kept in his files. Such receipt shall state the name of the person paying the tax, the location of the business pursued by lot and block or street number, the business or occupation pursued, and the amount of the tax paid, together with the date of payment. It shall bear the date of payment and of expiration of time covered by such tax and the fact of such payment having been made shall be certified under the hand of the city clerk.
(Code 2000, § 9-115)
Sec. 12-29. When due.
All occupation taxes shall be due and payable on May 1 in each and every year for the year ensuing, respectively, and shall expire on April 30 following thereafter where such taxes are on a per annum basis. Taxes based on a per diem basis or other part of a year shall be paid in advance and for the time as required by this section. All taxes shall be for the year or so much thereof remaining before the next April 30 ensuing.
(Code 2000, § 9-116)
Sec. 12-30. Penalty no defense to payment.
The fact that any person shall have been fined for a failure to pay an occupation tax as provided by this chapter and that he shall have paid a penalty therefor shall not be a defense against the collection of the tax, but the occupation tax shall still be and remain a charge until paid and may be recovered in any action at law.
(Code 2000, § 9-117)
Sec. 12-31. Ordinances to apply.
The payment of any occupation tax levied by this chapter shall not authorize such person to pursue such occupation or business at any time or place or in any manner contrary to any other provisions of the city ordinances or laws relating to the same.
(Code 2000, § 9-118)
Secs. 12-32– 12-50. Reserved.
ARTICLE III.
OCCUPATION LICENSES
Sec. 12-51. Definition of occupational license.
A license is the written authority of the city by its duly authorized agent, conferring permission on some person to pursue and exercise a trade, occupation or business for a definite period of time within the city, conditioned on provisions and regulations imposed by ordinance in the interest of the public health, peace and safety and morals of the people of the city.
(Code 2000, § 9-102)
Sec. 12-52. How issued.
The city clerk shall issue and attest any and all licenses required by the city ordinances. Any person desiring a license, as required by the city ordinance shall make a written application to the city clerk on forms provided for that purpose. Such application shall state the name of the applicant, the nature of his business or occupation and the date of issuance of the license. It shall further provide that the applicant will abide by all regulations of the city ordinances relating to such business or occupation during the life of such license. Such application shall first be approved by the chief of police or other officer of the city who by the provisions of the city ordinances is specially charged with the enforcement, examination and inspection of such business or occupation.
(Code 2000, § 9-103)
Sec. 12-53. Purpose.
In any case where a license fee is charged, the same is for the purpose of providing a revenue sufficient to defray the costs of examination, inspection and regulation or special protection required by the city ordinances for such occupation, trade or business which is deemed necessary in the interest of the public health, peace, safety and morals. All such fees are prescribed as the actual cost to the city for the special service rendered and shall not in any case be construed as an occupation tax.
( Code 2000, § 9-104)
Sec. 12-54. Revocation, suspension.
Any license issued by the city shall be subject to revocation or suspension by the mayor upon breach of any conditions laid down by the ordinance relating to the same. In each case of revocation or suspension, the licensee shall first be given three days' notice, except in cases of emergency or in cases where the license is for a shorter period of time, and such notice shall cite the licensee to appear before him at a time and place named therein and show cause why such license shall not be revoked or suspended as the case may be.
(Code 2000, § 9-105)
Sec. 12-55. Appeal.
An appeal shall lie from the order of the mayor, suspending or revoking any license to the board of commissioners, which shall be perfected by the appellant filing with the city clerk within two days from the date of the final order of the mayor, a notice of appeal that he has appealed from the order of the mayor in the matter of a revocation or suspension of license. Such notice shall set forth the reasons why such order should be set aside which, in the judgment of the appellant, seem just and reasonable. The board of commissioners shall hear such appeal on a day set for same by the city clerk, of which hearing not less than three days' notice shall be given to the appellant. The finding of the board of commissioners shall be final, subject to any further right of appeal provided by law.
(Code 2000, § 9-106)
Sec. 12-56. Time of operation.
Licenses, except for shows or other occupations otherwise specially provided for, shall expire on April 30 following the date of issue and a new license shall be issued on like terms and conditions as in the first instance, unless a different time is provided in the ordinances pertaining to the particular occupation.
(Code 2000, § 9-107)
Sec. 12-57. Transfer.
No license shall be sold or otherwise transferred. Each and every license is for a particular business or person and is issued on consideration of his peculiar fitness to pursue the respective occupation as determined by previous examination or inspection of his person, premises or equipment and the same shall not be transferred.
(Code 2000, § 9-108)
Sec. 12-58. Lost license.
Whenever any original license shall have been lost or destroyed, it shall be the duty of the city clerk, on application in writing of the owner thereof, to issue a duplicate of the same. A service charge in the amount provided in the city fee schedule shall be collected for each duplicate license so issued.
(Code 2000, § 9-109)
Sec. 12-59. Posted.
It is the duty of any person, having obtained a license for any authorized purpose, to have the same placed or posted in a secure manner in some public place on the premises occupied and used for such business and where the license may be readily seen at any and all times by any person entering the place of business. Any person exercising any occupation who does not have any established place of business in the city shall carry such license on his person and exhibit the same to any city official on demand.
(Code 2000, § 9-110)
Sec. 12-60. Conditions.
When a license is issued to any person to pursue any profession, trade, business or occupation, it shall be issued to the person, conditioned that they shall not engage in any illegal or immoral business, or in any business that might be prejudicial to the morals, peace, safety and health of the inhabitants of the city and that he shall at all times conduct such business or occupation in good faith, according to the standards for such business or occupation as prescribed by the city ordinances.
(Code 2000, § 9-111)
Sec. 12-61. Fractional years.
All licenses shall be paid for a full year, unless otherwise specially provided. The fees shall be paid to the city clerk who shall deposit the same with the city treasurer as provided for other revenues. The amount of the fees on a per annum basis is for the year or part thereof expiring on April 30 following the date of issue of such license. All licenses shall designate the date of the expiration and maturity of the license.
(Code 2000, § 9-112)
Sec. 12-62. Pay in advance.
No person, either as principal or agent, shall pursue, conduct, carry on or operate within the city any calling, trade, business, vocation or occupation named in this chapter without paying in advance to the city clerk the occupation tax prescribed and levied in this chapter and procuring an occupation tax receipt from the city clerk.
(Code 2000, § 9-114)
Sec. 12-63. Application of rules.
The provisions of this chapter shall apply and govern all cases of application, issuance, operation, suspension, revocation and renewal of all licenses provided by these ordinances or hereafter to be provided except where a special provision is made to the contrary, in which case the specific provision shall prevail only to the extent necessary to give the special provision its effect.
(Code 2000, § 9-113)