Title 5 - Business Licenses & Regulations
- Chapter 5.04 - Occupations, Professions and Businesses Tax
- Chapter 5.05 - Public Transportation and Self Employment Tax
- Chapter 5.06 - Sale and Transfer of Hand Guns Background Investigations
- Chapter 5.07 - Pawnbrokers, Secondhand, and Precious Material Secondhand Stores
- Chapter 5.10 - Business License Tax on Motor Vehicle Fuel Dealers
- Chapter 5.20 - Amusement Devices
- Chapter 5.24 - Advertisements on Utility Poles
- Chapter 5.28 - Bingo and Lotto
- Chapter 5.32 - Cable Television Franchises
- Chapter 5.36 - Business Recycling Requirements
5.04.010 Person and business defined.
As used in this chapter, the term "person" means all domestic and foreign corporations, associations, syndicates, partnerships of every kind, joint adventures, societies and individuals transacting and carrying on business in the city; and the term "business" means professions, trades, occupations, shops and all and every kind of calling carried on for profit or livelihood. (Ord. 17-74 § 1, 1974.)
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.)
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.)
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 placed in the general fund. (Ord. 2013-06, 2013.)
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.)
5.05.005 Created-Short title.
A. There is created a business tax known as a "public transportation payroll and self employment tax."
B. Short title. The ordinance codified in this chapter may be referred to as the "public transportation payroll and self employment tax" ordinance, and the tax imposed by this chapter shall be known as "payroll and self employment tax" and shall be added to the Sandy Code as follows.
(Ord. 99-03 (part), 1999.)
As used in this chapter, the following terms shall have the following meanings unless the context clearly indicates that a different meaning is intended:
"Association" means any club, group or organization, whether organized for business purposes, civic purposes, religious purposes or other purposes.
"Business entity" means any sole proprietorship, self-employed person, partnership, limited partnership, corporation including nonprofit corporations engaged in any business enterprise, and any firm, association or entity of any kind engaged in business. This term shall also include any personal representative or assignee of any business entity.
"City" means the city of Sandy.
"Collector" means the city collector of the city. This may be an employee of the city or a contract agent or agency as the city council shall from time to time determine. The city manager shall have supervisory responsibilities over the collector.
"Commission merchant" or "commission employee" means any person who engages in the sale of goods for compensation in the form of a commission only and is subject to withholding under ORS Chapter 316. This also includes any person who buys and resells goods if the person does not maintain a retail store or wholesale sales floor and does not store goods except during a short period before transportation to the buyer.
"Corporation" means any business corporation and any nonprofit corporation organized under the laws of this state, or under the laws of any jurisdiction.
"Employee" means any individual employed by another, for wages. This also includes all real estate sales people employed by a real estate broker and paid on a commission basis, and all mechanics who perform services for customers of an auto repair shop and who are paid by the owner of the auto shop for each repair or maintenance job done provided that such remuneration is subject to withholding under ORS Chapter 316.
"Employer" has the meaning prescribed by ORS 267.380.
"Firm" means any sole proprietorship, partnership, corporation, joint venture, limited partnership or other form of organization formed for the purpose of doing business.
"Individual" means a natural person.
"Local transit area" means designated areas within a boundary established by the city which will receive benefits of operation, management or delivery of a transit system.
"Net earnings from self employment" has the definition as prescribed by ORS 267.380.
"Payroll expense" means the wages paid by any employer to any employee. Payroll expenses also include the commission received by a commission merchant or a commission employee if such a person is subject to withholding under ORS Chapter 316.
"Personal representative" means any trustee, receiver, executor, administrator, guardian, conservator or similar personal representative of any person, firm, association or corporation.
"Taxpayer" means any person, firm, corporation or association required by this chapter to file a return or to pay a payroll and self-employment tax.
"Wages" as prescribed by ORS 267.380.
(Ord. 99-03 (part), 1999.)
Doing business in the city.
A. The payroll and self employment tax shall apply only to persons, firms, corporations and associations doing business within the boundaries of the city of Sandy.
B. A person, firm, corporation or association is doing business within the boundaries of the local transit area if such entity does any of the following:
1. Maintains a place of business in the city;
2. Conducts business as a home occupation.
3. Receives taxable income due to business activity conducted in the City.
(Ord. 99-03 (part), 1999.)
5.05.030 Payroll and self-employment tax imposed.
To carry out the purposes set forth herein, an excise tax is imposed and levied on every person, firm, corporation or association doing business within the boundaries of the local transit area, which employs one or more employees, or contracts orally or in writing with any commission merchant or commission employee. For the same purposes, a tax is imposed on each individual's net earnings from self employment and hereinafter shall be included when there is a reference to payroll and self employment tax. The amount of the tax shall be .006 (0.6 percent) of the total payroll expense of each taxpayer or of the individual's net earnings from self employment as the case may be. The payroll and self employment tax shall be in full force and effect from and after January 1, 2000, and shall apply to payroll expense and net earnings from self employment incurred after that date. This tax is imposed for the provision of public transportation services within the local transit area in order to provide for the business community to carry a share of the costs of local government in return for the benefits and opportunities available because of the city government and services. (Ord. 99-03 (part), 1999.)
5.05.040 Apportionment of tax.
The payroll and self employment tax applies to the payrolls of employees either working or being paid within the local transit area or doing business within the local transit area unless a portion of or all of the payroll is subject to a like type tax by TriMet. If an employer employs or pays some individuals for work performed within the local transit area and employs or pays some individuals for work performed outside of the local transit area who are subject to TriMet tax, then the tax shall apply only to the payroll covering employees working or being paid within the local transit area who are not subject to TriMet tax. If any employee spends part of his working hours within the city and part outside of the city, the fraction or percentage of the payroll of that employee to be taxed shall be determined as follows:
A. If the employee's compensation depends on the amount of sales or volume of repair work or other services done, only the payroll attributable to sales made or services done in the local transit area shall be subject to the payroll tax.
B. If the employee is paid on any other basis, the fraction or percentage of the payroll concerning that employee to be taxed shall equal the fraction or percentage of the employee's working hours spent in the local transit area. The same apportionment is applicable to net earnings from self employment if any of such earnings are subject to the TriMet payroll and self employment tax.(Ord. 99-03 (part), 1999.)
5.05.050 Alternate method of apportioning tax.
Any taxpayer may, at the taxpayer's sole option, propose an alternate method to the methods of apportioning the payroll tax set out in the preceding section of this chapter. If, due to the circumstances of the taxpayer's business, the methods set out in the preceding section result in more of the taxpayer's payroll being taxed than can reasonably be attributed to the connection of the taxpayer and the employees, commission merchants or commission employees within the local transit district, and if the proposed alternate method does provide for a reasonably accurate proportion of the taxpayer's payroll to be subject to the tax, the collector may approve the alternate method and the amount of payroll and self employment tax owed by the taxpayer shall be the amount determined by the alternate method. (Ord. 99-03 (part), 1999.)
5.05.060 Fixed percentage.
If the collector finds that the percentage of any taxpayer's payroll required to be apportioned to business done in the local transit area remains stable with little variation, the collector may notify the taxpayer that a fixed percentage has been established and that the percentage does not have to be calculated when each return is filed. If the taxpayer objects within thirty days of receiving such notice, the fixed percentage shall not be put into effect and the percentage shall continue to be determined as before. If the taxpayer does not object, such fixed percentage shall remain in effect until changed by action of the collector, or changed by the taxpayer as follows: At any time the use of the fixed percentage may be discontinued, at the sole option of the taxpayer, by the taxpayer giving thirty days notice to the collector. Each taxpayer whose payroll tax is determined by use of a fixed percentage under this section has a continuing duty to notify the collector immediately of any significant change in conditions which would change the proportion of the payroll reasonably attributable to business done or work done in the local transit district. The collector may change or discontinue the use of a fixed percentage at any time. (Ord. 99-03 (part), 1999.)
5.05.070 Employer located outside of local transit district.
Employers located outside of the local transit area are subject to the payroll and self employment tax if any employee, commission merchant or commission employee of the employer does business in the local transit area in any way designated in Section 5.05.020. Each such employer shall contact the city collector to obtain forms and shall file all returns required by this chapter. (Ord. 99-03 (part), 1999.)
A. Wages which are excluded as remuneration paid under ORS 267.380.
B. Any payroll of any employer subject to the TriMet payroll or self employment tax.
(Ord. 99-03 (part), 1999.)
5.05.090 Nature of the tax.
The tax imposed by this chapter is a tax on persons, firms, corporations and associations doing business in the local transit area. It is not a tax on employees. The payroll and self employment tax shall not be withheld by the employer from the employee's compensation. (Ord. 99-03 (part), 1999.)
5.05.100 Date due, returns, payments, prepayments and extensions.
A. Taxpayers shall comply with the following requirements concerning returns, payments, prepayments and extensions.
B. Taxes shall be determined for:
1.Payroll: each quarter of the calendar year, and the tax due for each quarter of the calendar year shall be paid on or before April 30, July 31, October 31, and January 31.
2.Self employment (this applies to the business owner only; taxes for employees must be reported as payroll, above): annually, and the tax due for each calendar year shall be paid on or before April 15th of the following year.
Each taxpayer shall file a return, on a form to be furnished by the collector, and file the same along with payment of the tax, on or before the date payment is due.
C. Extensions for filing may be granted by the collector for good and sufficient cause shown, such as events outside the control of the taxpayer and which could not have been avoided by prudent business practices. Such extensions shall be for not more than thirty days. If the collector grants an extension under this subsection, the taxpayer shall pay interest at the rate of one and one-half percent per month on the payroll and self employment tax due and shall pay no other penalty or late charge.
(Ord. 99-03 (part), 1999.)
A. The collector may request approval from the city council to grant tax rebates or credits based on the financial performance of the transportation fund, giving due consideration to projected operating expenses and prudent reserves.
B. Rebates will be returned to taxpayers on a pro-rata basis less costs of administration of such rebates and any incentive charges.
(Ord. 99-03 (part), 1999.)
5.05.120 Collector's duties.
The collector shall have the following duties in connection with the payroll and self employment tax:
A. Keep accurate records of all returns and of all sums received for payroll and self employment tax. Such records shall contain the names and addresses of each taxpayer, and the dates and amounts of payments. The nature of installment payments shall be indicated on the records. The collector shall keep the original returns on file for a period of not less than three years after filing;
B. Enforce the provisions of this chapter;
C. Prepare forms and instructions for the returns and payments required by this chapter;
D. Examine returns, and, for any returns appearing to be incorrect, make inquiries, investigations and adjustments in the amount of tax due;
E. Where necessary to determine accurate figures for determining the amount of tax due, examine books, records and information stored in computers of any taxpayer, provided that each city officer or employee acting under this chapter shall identify himself or herself and request the information desired. If the officer or employee is refused admission to any place of business or refused access to any records or computer memory, the collector or employee shall leave the premises and shall seek an appropriate court order, with the assistance of the city attorney, to obtain access to the information needed;
F. The collector may delegate duties assigned to the collector in this chapter to any officer or employee under the collector's supervision, provided that the collector shall approve the form of all returns and written instructions;
G. The collector shall prepare pamphlets for distribution to the public, clearly explaining the payroll and self employment tax and the returns and payments required;
H. The collector shall perform all of the other duties assigned to the collector by this chapter.
(Ord. 99-03 (part), 1999.)
5.05.130 Penalties and interest.
A. Original Delinquency. Any operator who has not been granted an extension of time for filing a return or remittance of tax due and who fails to remit any tax imposed by Section 5.05.030, et seq. prior to delinquency, shall pay a penalty of ten percent of the amount of tax due in addition to the amount of the tax.
B. Continued Delinquency. Any operator who has not been granted an extension of time for filing a return or remittance of tax due, and who failed to pay any delinquent remittance on or before a period of thirty days following the date on which the remittance last became delinquent, shall pay a second delinquency penalty of fifteen percent of the amount of the tax due plus the amount of the tax and the ten percent penalty first imposed.
C. Fraud. If the collector determines that the failure to file a return or that the nonpayment of any remittance due under Section 5.05.030, et seq., is due to fraud or intent to evade the provisions thereof, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsections A and B of this section.
D. Interest. In addition to the penalties imposed, any operator who fails to remit a tax imposed by Section 5.05.030, et seq., shall pay interest at the rate of one and one-half percent per month or a fraction thereof, on the amount of the tax due, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
E. Penalties Merged with Tax. Every penalty imposed and such interest as accrues under provisions of this section shall be merged and become a part of the tax herein required to be paid. Payments shall first be applied to penalties imposed, then to interest accrued, then taxes due.
F. Attorney Fees. In the event it becomes necessary for an enforcement of the provisions of this chapter for the city of Sandy to incur attorney fees expense and cost, the tax payer shall be assessed any such expense and/or cost and it shall be due and owing upon billing and shall bear interest at the rate of one and one-half percent per month.
G. Imposition of Civil Penalties. An imposition of any civil penalties, interest, fees, or costs by this section shall not be a bar for any prosecution under Section 5.05.240.
(Ord. 99-03 (part), 1999.)
5.05.140 Failure to file, failure to pay, underpayment.
The following rules apply when a taxpayer fails to file a return, fails to pay the payroll and self employment tax when due or pays less than the amount due:
A. If a taxpayer fails to make a return, the collector shall prepare an estimate of the amount of payroll and self employment tax due from the taxpayer, based on the best information available to the collector. The collector may make investigations to assist in making the estimate. The collector may consider the number of employees, the wages or other compensation customarily paid in the type of business, the volume of business done and customary commissions or bonuses paid to employees in the same type of business, and any other relevant matters. The collector may estimate the compensation customary in the business by comparing returns filed by other taxpayers in the same business or similar businesses. When the collector estimates the payroll and self employment tax, the amount of the interest and late charge provided by this chapter shall be added to the taxes due. The collector shall notify the taxpayer of the amount due. Such notification shall be in writing and shall contain a brief description of the method and estimated figures used in arriving at the estimated tax. Any taxpayer may dispute the amount of the estimated tax by filing, within thirty days of notification of the estimated tax, a tax return accompanied by payment of the entire balance due, together with interest and late charge due. Such return shall be processed like any late return, and shall establish the payroll tax liability of the taxpayer in place of the estimated tax prepared by the collector. The collector may, however, later determine that the amount shown on the return is insufficient, so there is a deficiency, in the same manner as in the case of other returns.
B. If the collector determines, by examining available evidence that the amount of payroll and self employment tax paid by any taxpayer is less than the amount required by this chapter, the collector shall notify the taxpayer of the deficiency. The collector may use any of the methods authorized by Sections 5.05.010, et seq., of this chapter to determine whether a deficiency exists and to determine the amount of such deficiency. The collector shall thereupon notify the taxpayer of the deficiency. Such notice shall be in writing and shall state not only the amount of the deficiency, but also the methods and estimates used in arriving at the amount of deficiency. If the taxpayer does not object within thirty days of the date of receiving such notice, the taxpayer shall be deemed to have accepted the revised figures for payroll tax liability. If the taxpayer does file a written objection within the time specified, the taxpayer shall pay the tax, together with penalties and interest, under protest, and may thereupon, pursue administrative and judicial remedies as provided by ordinance and by state law, to seek a refund.
C. If the collector finds that any taxpayer has overpaid, the collector shall notify the taxpayer of the taxpayer's overpayment and shall refund the amount of the overpayment to the taxpayer in accordance with Section 5.05.180.
D. When the collector notifies any taxpayer of any estimated tax, alleged overpayment or refund, the collector shall include in the notice clear instructions on how, when and where the taxpayer may protest or appeal the decision.
E. If a taxpayer or any person, firm, association or corporation required by this chapter to pay a tax or to file a return shall fail to file any return for any year, such failure to file shall constitute a continuing offense against the city and the collector may proceed to estimate and collect the payroll and self employment tax at any time. In all other cases, no increase shall be made in any taxpayer's payroll tax liability unless the first notice of such increase is received by the taxpayer within three years of the time the return was first due.
(Ord. 99-03 (part), 1999.)
5.05.150 Tax as debt-Termination of taxable period and immediate assessment of tax.
A. Every tax imposed upon employers measured by wages paid to employees and upon self employed persons measured by net earnings from self employment, and all increases, interest and penalties thereon shall become, from the time such liability is incurred, a personal debt, due the city, from the person or persons liable therefor.
B. If the collector finds that the taxpayer designs to depart quickly from the state or to remove his property therefrom, or to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the tax for any past quarter or the tax quarter then current, unless such proceedings be brought without delay, the collector shall declare the current taxable period for such taxpayer immediately terminated and shall cause notice of such finding and declaration to be given the taxpayer. Simultaneously, the collector, on the basis of the best information available to it, shall assess a tax for such terminated period and for the preceding tax quarter (if no return has been filed therefor, whether or not the time otherwise allowed by law for filing such return and paying the tax has expired), and shall assess additional tax for any quarters open to assessment under provisions of the applicable law. The collector shall give notice to the taxpayer of all taxes so assessed. Such taxes shall thereupon become immediately due and payable as soon as the notice and findings are issued to the taxpayer or mailed to his last known address. In any proceeding in court brought to enforce payment of taxes made due and payable by virtue of the provisions of this section, the findings of the collector, made as provided in this section, whether made after notice to the taxpayer or not, shall be for all purposes presumptive evidence of the taxpayer's design, and the certificate of the collector if the mailing or issuing of the notice and findings specified in this section is presumptive.
(Ord. 99-03 (part), 1999.)
5.05.160 Penalty for failure to file tax report and remit taxes due.
A. If any tax imposed upon employers by wages paid to employees or any portion of such tax is not paid within thirty days after it becomes due (or within five days, in the case of the termination of the tax quarter by the collector under the provisions of Section 5.05.150) and no provision is made to secure the payment of this by bond, deposit or otherwise pursuant to regulations promulgated by the collector, the collector, pursuant to ORS 267.385 and/or the City Charter and the City Code of the city of Sandy shall: forward a copy of the past due notice (including the business name, address and owner information) to the Police Department.
B. The chief or his/her designee shall, within five days after the receipt of the past due notice; issue a citation to the owner of the business charging the owner with a Class A Violation. The citation will include a court date and time. Business owners charged with failure to pay the transit tax will have the option of paying the fine and back taxes with the court clerk or attending court.
C. Without limiting any other rights or remedies available to the city to collect payroll and self employment taxes, in accordance with SMC 3.30, the city may refuse to issue or renew a business license or other permit to any taxpayer who owes back taxes to the city under this chapter.
(Ord. 2012-10, 2012.)
5.05.170 Discontinuing business in the local transit district.
Whenever any person, firm, corporation or association subject to the payroll and self employment tax ceases to do business in the local transit area, due either to going out of business or to moving all of the business out of the local transit area, the person, firm or corporation shall file forthwith the payroll tax return and pay the tax required by this chapter, regardless of the time of year. Taxes shall be due and payable only for the actual payroll expense for the part of the year during which the taxpayer did business in the local transit area. Each officer, partner or owner of any taxpayer failing to comply with the terms of this section shall be jointly and severally liable personally for any unpaid amounts of the tax due under this section. The personal liability provided in the preceding sentence shall not be applied to a person solely because of ownership of a minority of stock in a corporation or ownership of any minority interest not involving control of the business entity. (Ord. 99-03 (part), 1999.)
A. When any amount of any payroll and self employment tax, penalty or interest has been overpaid, the taxpayer who made the overpayment shall be reimbursed under the terms of this section. If the collector determines that an overpayment has been made, the collector shall make the refund whether a claim for the refund has been filed or not. Any taxpayer may make a claim for the refund by filing a statement signed by the taxpayer or by a person with actual knowledge of the facts, stating the reasons for the claim for refund. The collector shall examine each such claim, and may require additional information and evidence from the taxpayer. The collector may make an investigation to determine the facts as to whether a refund is due. Such investigation may include examining the books, records and information in computer storage of the taxpayer.
B. If any sum is due from the taxpayer to the city for any reason, the amount of the refund shall be applied first to offset the sum owed by the taxpayer to the city. Any balance remaining thereafter may, at the option of the taxpayer, be held by the collector to apply on future payroll tax payments. Any sum not used for such offset and not held at the taxpayer's request to apply on future payroll tax payments, shall be returned to the taxpayer as soon as practicable. The collector shall notify the taxpayer in writing of the collector's decision approving a claim for refund, denying the claim or approving a refund for a smaller amount than the taxpayer claimed. If the collector shall deny all or part of the refund claim, the taxpayer may, within thirty days, file a written protest. If the taxpayer fails to file such written protest within thirty days, the taxpayer shall be deemed to have waived any objections to the action of the collector. Any taxpayer who has filed a written protest in accordance with this section may pursue the administrative remedies and judicial remedies available under city ordinances and state law, to obtain review of the decision denying all or part of the refund. Any action by the collector under this section, except an action fully approving a claim for refund, shall be accompanied by a set of clear instructions on how to file an administrative appeal or court action and shall make it clear that failure to file a timely administrative appeal or court action will cause the collector's decision to stand.
(Ord. 99-03 (part), 1999.)
5.05.190 Sale or other transfer of business.
A. If any owner or group of owners acting together, transfer a majority of ownership interest or controlling interest in any business entity that is subject to the payroll and self employment tax, the seller or transferor must furnish to the buyer or transferee a complete record of payments, accompanied by receipts, showing past payments of the payroll expense tax for the past three years or the period of time since the business was subject to the tax, whichever period is shorter. The buyer and seller, or transferor and transferee, must also furnish written evidence to the collector that the steps described in at least one of the following paragraphs have been taken;
B. The seller has filed a payroll and self employment tax return covering the period up to the date of sale of the business entity, accompanied by payment of all payroll and se]f employment tax accrued to the date of sale. This is due not later than ten days after the sale is closed by transfer of ownership, regardless of the payment schedule; or
C. The buyer or transferee has filed a written agreement with the city, undertaking to pay all payroll taxes to become due, including those accrued during the part of the year before the sale or transfer; or
D. The buyer has furnished evidence to the city that the funds of the business entity are sufficient and will be sufficient to pay all payroll and self employment tax anticipated to be due when the next payment is due, that the business entity has acknowledged its responsibility to pay such taxes and that there are no past due payroll expense taxes, penalties or interest payments owed to the city by the business entity; or
E. A cash deposit or bond with a corporate surety has been filed with the collector, sufficient to cover the amount of payroll and self employment tax anticipated to become due for the payroll expenses before the transfer; or
F. The buyer or seller has prodded an alternative means of assuring that the payroll and self employment tax for the period before the sale will be paid, and such alternative means is reasonably sufficient, in the judgment of the collector, to insure the payment of the tax when due.
(Ord. 99-03 (part), 1999.)
5.05.200 Receivers, trustees, executors, administrators, guardians, conservators and others.
If control of any employer subject to the payroll and self employment tax passes to any trustee, receiver, executor, administrator, guardian, conservator or other personal representative or fiduciary, such personal representatives or fiduciary shall have all the duties of the employer under this chapter. (Ord. 99-03 (part), 1999.)
5.05.210 Right of privacy.
Except when disclosure is required by law or in connection with the collecting and enforcing the payroll and self employment tax, no city officer or employee shall disclose to any person outside of the collector's office any information learned from any return or other information filed by any taxpayer under this chapter. City officers and employees enforcing this chapter and collecting taxes shall not seek information that is irrelevant to the payroll and self employment tax. (Ord. 99-03 (part), 1999.)
5.05.220 Computer records of taxpayers.
The following rules apply to taxpayers who have records stored in temporary or permanent memory in any computer.
A. In lieu of any return or report required by this chapter, any taxpayer may submit a printout from a computer containing all of the information required in the return, in a format approved by the collector.
B. Whenever the collector has the authority or the duty to examine any books and records of any taxpayer, the collector shall also have the authority or duty to examine relevant information stored in any computer used by the taxpayer. The taxpayer need not permit the collector or any city employee to operate the computer, but the taxpayer shall furnish to the collector an employee or other person authorized by the taxpayer to operate the computer, permitting readouts and printouts as requested or determined by the collector. The duties and powers of the collector may be exercised by any person working under the supervision of the collector.
(Ord. 99-03 (part), 1999.)
The provisions of this chapter are severable, and if any part of this chapter should be held void by any court of competent jurisdiction, such invalidity shall not affect the remainder of the chapter, and the remainder of this chapter shall remain in full force and effect. (Ord. 99-03 (part), 1999.)
5.05.240 False information-Penalty.
No person, firm, corporation or association shall knowingly furnish any false information to the city as all or part of any information furnished under any provision of this chapter. The furnishing of such false information shall constitute a violation of this section even if the person furnishing the false information could not have profited or saved money by the deception. If any individual officer, employee or owner of any firm, corporation or association knowingly furnishes such false information, such individual shall also be subject to the penalty set out in this section. The penalty set out in this section shall be in addition to any interest, late charge or other civil penalty provided by ordinance. Any person, firm, corporation or association committing any violation described in this section shall, upon conviction, be fined not less than one hundred dollars, nor more than two thousand five hundred dollars, for each offense, and shall be subject to one year in jail. A separate offense shall be deemed committed with the filing of each false document. (Ord. 99-03 (part), 1999.)
5.05.250 Appeal from collector.
A. An appeal from the determination upon the application made by the taxpayer for refund or revision of any tax, as provided for in this chapter, may be taken by the taxpayer to the circuit court located in ClackamasCounty. Any such appeal must be within sixty days after notice of the collector's determination has been received by the taxpayer, given as provided in this chapter. If the collector fails to notify the taxpayer within twelve months after the claim was filed of its determination of the claim for refund or revision of the tax, the taxpayer may then appeal to the circuit court.
B. Unless otherwise ordered by the circuit court, an appeal to the collector or to the court from an assessment of taxes or additional taxes, shall not stay proceedings to collect any unpaid tax if the collector believes that collection of the tax will be jeopardized by delay.
(Ord. 99-03 (part), 1999.)
5.06.010 Fees for background investigations for the sale and transfer of hand guns.
Whenever the Sandy police department is requested by a firearm dealer to conduct a background check on a prospective hand gun purchaser pursuant to ORS 166.420, the firearm dealer shall submit a fifteen dollar processing fee for each such background check requested. A background check fee shall be paid by the firearm dealer and shall be used to defray police department expenses incurred in conducting the check. (Ord. 4-92 § 1, 1992.)
A. “Acceptable identification” is either:
1. a current Oregon driver’s license or a State of Oregon Identification Card issued by the Department of Motor Vehicles;
2. or two (2) current federal, state or local government-issued identification cards, one of which has a photograph of the seller.
B. “Item of precious metal” means an item that consists of or incorporates gold in eight karat or greater purity, silver, platinum or palladium. “Item of precious metal” does not include dental gold, unrefined metal ore, an electronic product, any part of a mechanical system on a motor vehicle, gold or silver coins or bullion in any form.
C. “Precious metal secondhand dealer” means a person engaged in precious metal secondhand dealing; and does not include:
1. A pawnbroker licensed under ORS chapter 726 who engages exclusively in pledge loans, as defined in ORS 726.010;
2. A manufacturer of items of precious metal;
3. A person engaged in commercial or industrial scrap metal recycling operations;
4. A person primarily engaged in business through the Internet;
5. A motor vehicle dealer holding a certificate issued under ORS 822.020 or a motor vehicle dismantler holding a certificate issued under ORS 822.110; or
6. A person primarily engaged in purchasing for resale newly manufactured items of precious metal. For purposes of this subparagraph, a person is primarily engaged in purchasing newly manufactured items of precious metal if the person's inventory of items of precious metal for resale consists exclusively of:
a. Newly manufactured items of precious metal acquired from a manufacturer; or
b. Items described in sub-subparagraph (a) of this subparagraph and used items of precious metal acquired for trade-in value as part of retail sales of newly manufactured items of precious metal by the person.
D. “Precious metal secondhand dealing” means soliciting, receiving, purchasing, trading or accepting delivery of items of precious metal from individuals in return for money or other consideration.
E. “Seller” means the other party to a transaction with a precious metal secondhand dealer.
F. “Secondhand Dealer” means any business engaged in the purchase of items for resale from private citizens.
G. “RAPID (Regional Automated Property Information Database)” means the electronic database that will be used for the documentation, recording and maintenance of all sales, sellers’ information and other information related to the purchase/sales of merchandise.
H. “Pawnbroker” is defined in ORS 726.010
5.07.020 City permit required.
No person may engage in business as a pawnbroker, secondhand store, or precious material secondhand dealer without first obtaining a business license. The business license must be maintained in accordance with the Sandy Municipal Code.
5.07.030 Where State license required.
The city will not issue a business license under SMC 5.07.020 unless proof of a valid required Oregon State license(s)(if applicable)accompanies the permit application. The city may revoke a business license if a business that requires a state license fails to maintain a valid Oregon license.
5.07.040 Record of articles received.
A. Pawnbrokers, secondhand store and precious metal store owners must keep and maintain an electronic record, using RAPID, of the following:
1. Pawnbrokers - An accurate, detailed description and detailed photos of all goods, to be pawned or pledged.
a. The amount of money pledged, advanced or paid;
b. The date on which a good, article or thing is purchased, pawned, pledged or received; and
c. The name, address, date of birth and photocopy of the acceptable identification of a person pawning, pledging, selling or delivering a good, article or thing.
2. Secondhand Store and Precious metal Store - An accurate, detailed description along with photos of goods purchased if the goods are classified as any of the following:
a. Computers, electronics, stereos, speakers, stereo components;
b. Car parts, equipment or other items related to vehicles;
c. Jewelry, coins, or other precious metals;
d. Tools, including power tools and hand tools;
e. Televisions, video game consoles, video games, and other related items;
f. Any item bearing a serial number or other owner applied number
3. Secondhand Stores and Precious Metal Stores keep a detailed description of the amount of money pledged, advanced or paid;
4. The date on which a good, article or thing is purchased, pawned, pledged or received; and
5. The name, address, date of birth and photocopy of the acceptable identification of a person pawning, pledging, selling or delivering a good, article or thing. Additionally pawn, secondhand stores and precious metal secondhand stores will be required to take an electronic thumb print and photograph of the customer, entering same into the electronic database known as RAPID.
6. No pawnbroker or secondhand dealer shall be required to record the description of any property purchased from manufactures or wholesale dealers having an established place of business, or secured from any person doing business and having an established place of business in the City, or from garage sales, public auctions and swap meets. However, such goods shall be accompanied by a bill of sale or other evidence of legitimate purchase, and must be shown to any police officer upon request.
7. Minor means any person under the age of 18 years of age.
8. Hold/Police Hold means a hold on property that disallows the store from selling, giving away, or otherwise removing the property from their custody.
a. Records of all transactions must be maintained for a minimum of ten years. Law enforcement officials may inspect the record and the things pledged, pawned, sold or received at all reasonable times.
b. The record must be in a form approved by the Chief of Police. This may include electronic formatting (RAPID).
c. The record must be periodically mailed or delivered to the Chief of Police or designee, according to a schedule that the Chief of Police may approve in his or her discretion.
5.07.050 Purchase from minors.
No pawnbroker, secondhand store or secondhand precious materials store owners may take, receive or purchase any good, article or thing from any minor person unless the minor’s parent or legal guardian is physically present at the time of the transaction. If the minor does not have acceptable identification then acceptable identification from the minor’s parent or legal guardian may be used instead.
5.07.060 Sale limitations.
A. pawnbroker, secondhand store or precious metals secondhand store may not sell any good as listed in articles 5.07.040 (1) (2), article or thing for a period of 14 calendar days from the day the pawnbroker takes, receives or purchases it. The property must be maintained in substantially the same form and may not commingle the property so as to preclude identification during the holding period. The property must remain on the business premises in order to permit the inspections authorized under SMC 5.07.040. If the item(s) cannot be maintained on the premises, the store owner will make the property available for inspection by police within 24 hours of a request for inspection. Notwithstanding this requirement, if the store can show that extreme financial hardship will result from holding an item for the 14-day period, the Chief of Police may authorize the sale or transfer of the item before the expiration of this period. Any property with a removed, obliterated or altered serial number must be held for a minimum of 90 days.
B. If the Sandy Police Department reasonably suspects that any good, article or thing possessed by a business subject to this ordinance is the subject of theft or any other crime, the Chief of Police will order the business in writing or electronically not to sell or otherwise dispose of such property, and law enforcement may seize the property as evidence of the crime. Upon completion of the criminal case law enforcement will return the property to the victim of the theft, to the pawnbroker, or will otherwise dispose of the property in accordance with a court’s order or in another manner consistent with Oregon law.
1. A business may request a hearing to contest an order from the Chief of Police under this section. The request must be in writing and be filed with the Chief of Police within five business days of the date of the order. The business may present evidence contesting another person’s claim that it is the rightful owner of the good, article or thing in question.
2. The Municipal Court Judge will preside over the hearing. The Judge will uphold the order if substantial evidence supports it.
3. Failure to abide by an order from the Chief of Police under this section is a Class A violation.
5.10.010 This Chapter shall be known as the "City of Sandy Fuel License Tax Ordinance".
As used in this ordinance, unless the context requires otherwise:
1) "Aircraft fuel" means any gasoline and any other inflammable or combustible gas or liquid by whatever name such gasoline, gas or liquid is known or sold, usable as fuel for the operation of aircraft, except gas or liquid, the chief use of which, as determined by the City is for purposes other than the propulsion of aircraft.
2) "City" means City of Sandy, a municipal corporation of the State of Oregon.
3) "Dealer" means any person who:
a) Imports or causes to be imported motor vehicle fuel for sale, use or distribution in, and after the same reaches the City, but "Dealer" does not include any person who imports into the City motor vehicle fuel in quantities of 500 gallons or less purchased from a supplier who is licensed as a dealer hereunder and who assumes liability for the payment of the applicable license tax to the City; or
b) Produces, refines, manufactures or compounds motor vehicle fuels in the City for use, distribution or sale in the City; or
c) Acquires in the City for sale, use or distribution in the City motor vehicle fuel with respect to which there has been no license tax previously incurred.
4) "Distribution" means, in addition to its ordinary meaning, the delivery of motor vehicle fuel by a dealer to any service station or into any tank, storage facility or series of tanks or storage facilities connected by pipelines, from which motor vehicle fuel is withdrawn directly for sale or for delivery into the fuel tanks of motor vehicles whether or not the service station, tank or storage facility is owned, operated or controlled by the dealer.
5) "Highway" means every way, thoroughfare and place of whatever nature, open for use of the public for the purpose of vehicular travel.
6) "Motor Vehicle" means all vehicles, engines or machines, movable or immovable, operated or propelled by the use of motor vehicle fuel.
7) "Motor Vehicle Fuel" means and includes diesel and gasoline and any other flammable or combustible gas or liquid, by whatever name such as diesel and gasoline, gas or liquid is known or sold, usable as fuel for the operation of motor vehicles, except gas or liquid, the chief use of which, as determined by the City, is for purposes other than the propulsion of motor vehicles upon the highways.
8) "Person" includes every natural person, association, firm, partnership, or corporation.
9) "Service Station" means and includes any place operated for the purpose of retailing and delivering motor vehicle fuel into the fuel tanks of motor vehicles.
5.10.030 Tax Imposed.
A business license tax is hereby imposed on every dealer. The tax imposed shall be paid monthly to the City or its duly authorized agent. The City may delegate to any department of the City enforcement of any portion or all of this ordinance.
5.10.040 Amount and Payment.
1) Subject to subsections (2) and (3) of this section, in addition to any fees or taxes otherwise provided for by law, every dealer engaging in his own name, or in the name of others, or in the name of his representatives or agents in the City, in the sale, use or distribution of motor vehicle fuel, shall:
a) Not later than the 25th day of each calendar month, render a statement to the City or its duly authorized agent of all motor vehicle fuel sold, used or distributed by him in the City as well as all such fuel sold, used or distributed in the City by a purchaser thereof upon which sale, use or distribution the dealer has assumed liability for the applicable license tax during the preceding calendar month.
b) Pay a license tax computed on the basis of two cents per gallon of such motor vehicle fuel so sold, used or distributed as shown by such statement in the manner and within the time provided in this ordinance.
2) In lieu of claiming refund of the tax as provided in Section 5.10.210, or of any prior erroneous payment of license tax made to the City by the dealer, the dealer may show such motor vehicle fuel as a credit or deduction on the monthly statement and payment of tax.
3) The license tax shall not be imposed wherever it is prohibited by the Constitution or laws of the United States or of the State of Oregon.
5.10.050 License Requirements.
No dealer shall sell, use or distribute any motor vehicle fuel until he has secured a dealer's license as required herein.
5.10.60 License Applications and Issuance.
1) Every person, before becoming a dealer in motor vehicle fuel in this City, shall make an application to the City for a license authorizing such person to engage in business as a dealer.
2) Applications for the license must be made on forms prescribed, prepared and furnished by the City.
3) The applications shall be accompanied by a duly acknowledged certificate containing:
a) The business name under which the dealer is transacting business.
b) The place of business and location of distributing stations in the City and in areas adjacent to the City limits in the State of Oregon.
c) The name and address of the managing agent, the names and addresses of the several persons constituting the firm or partnership and, if a corporation, the corporate name under which it is authorized to transact business and the names and addresses of its principal officers and registered agent.
4) The application for a motor vehicle fuel dealer's license having been accepted for filing, the City shall issue to the dealer a license in such form as the City may prescribe to transact business in the City. The license so issued is not assignable, and is valid only for the dealer in whose name it is issued.
5) The City shall keep and file all applications with an alphabetical index thereof, together with a record of all licensed dealers
5.10.070 Failure to Secure License.
1) If any dealer sells, distributes or uses any motor vehicle fuel without first filing the certificate and securing the license required by Section 6, the license tax shall immediately be due and payable on account of all motor vehicle fuel so sold, distributed or used.
2) The City shall proceed forthwith to determine, from the best available sources, the amount of such tax, and it shall assess the tax in the amount found due, together with a penalty of 100% of the tax, and shall make its certificate of such assessment and penalty. In any suit or proceeding to collect such tax or penalty or both, the certificate is prima facie evidence that the dealer therein named is indebted to the City in the amount of the tax and penalty therein stated.
3) Any tax or penalty so assessed may be collected in the manner prescribed in Section 11 with reference to delinquency in payment of the tax or by court action.
5.10.080 Revocation of License.
The City shall revoke the license of any dealer refusing or neglecting to comply with any provision of this ordinance. The City shall mail by certified mail addressed to such dealer at his last known address appearing on the files of the City, a notice of intention to cancel. The notice shall give the reason for the cancellation. The cancellation shall become effective without further notice if within 10 days from the mailing of the notice the dealer has not made good its default or delinquency.
5.10.90 Cancellation of License.
1) The City may, upon written request of a dealer, cancel any license issued to such dealer, the cancellation to become effective 30 days from the date of receipt of the written request.
2) If the City ascertains and finds that the person to whom a license has been issued is no longer engaged in the business of a dealer, the City may cancel the license of such dealer upon investigation, after 30 days notice has been mailed to the last known address of the dealer.
5.10.100 Remedies Cumulative.
Except as otherwise provided in Sections 5.10.110 and 5.10.130, the remedies provided in Sections 5.10.070, 5.10.080 and 5.10.090 are cumulative. No action taken pursuant to those sections shall relieve any person from the penalty provisions of this ordinance.
5.10.110 Payment of Tax and Delinquency.
1) The license tax imposed by Sections 5.10.030 and 5.10.040 shall be paid on or before the 25th day of each month to the City which, upon request, shall receipt the dealer therefor.
2) Except as provided in subsection (4) of this section, to any license tax not paid as required by subsection (1) of this section, there shall be added a penalty of one percent of such license tax.
3) Except as provided in subsection (4) of this section, if the tax and penalty required by subsection (2) of this section are not received on or before the close of business on the last day of the month in which the payment is due, a further penalty of ten percent shall be paid in addition to the penalty provided for in subsection (2) of this section.
4) If the City determines that the delinquency was due to reasonable cause and without any intent to avoid payment, the penalties provided by subsections (2) and (3) of this section shall be waived. Penalties imposed by this section shall not apply when the penalty provided in Section 5.10.070 has been assessed.
5) If any person fails to pay the license tax or any penalty provided for by this ordinance, the amounts thereof shall be collected from such person for the use of the City. The City shall commence and prosecute to final determination in any court of competent jurisdiction an action to collect the same.
6) No dealer who collects from any person the tax provided for herein shall knowingly and willfully fail to report and pay the same to the City as required herein.
5.10.120 Monthly Statement of Dealer.
Every dealer in motor vehicle fuel shall render to the City or its duly authorized agent on or before the 25th day of each month, on forms prescribed, prepared and furnished by the City, a signed statement of the number of gallons of motor vehicle fuel sold, distributed or used by him during the preceding calendar month. The statement shall be signed by the licensee. All statements filed with the City, as required in this section, are public records.
5.10.130 Failure to File Monthly Statements.
If any dealer, except one subject to Section 5.10.070, fails to file the report required by Section 5.10.120, the City shall proceed forthwith to determine from the best available source the amount of motor vehicle fuel sold, distributed or used by such dealer for the period unreported, and such determination shall be prima facie evidence of the amount of such fuel sold, distributed or used. The City immediately shall assess the license tax in the amount so determined, adding thereto a penalty of ten percent for failure to report. The penalty shall be cumulative to other penalties provided in this ordinance. In any suit brought to enforce the rights of the City under this section, the certificate of the City showing the amount of tax, penalties and costs unpaid by any dealer and that the same are due and unpaid to the City is prima facie evidence of the facts as Shown.
5.10.140 Billinq Purchasers.
Bills shall be rendered to all purchasers of motor vehicle fuel by dealers in motor vehicle fuel. The bills shall separately state and describe to the satisfaction of the City the different products shipped thereunder and shall be serially numbered except where other sales invoice controls acceptable to the City are maintained. The bills required hereunder may be the same as those required under ORS 319.210.
5.10.150 Failure to Provide Invoice or Delivery Tag.
No person shall receive and accept any shipment of motor vehicle fuel from any dealer, or pay for the same, or sell or offer the shipment for sale, unless the shipment is accompanied by an invoice or delivery tag showing the date upon which shipment was delivered and the name of the dealer in motor vehicle fuel.
5.10.160 Transporting Motor Vehicle Fuel in Bulk.
Every person operating any conveyance for the purpose of hauling, transporting or delivering motor vehicle fuel in bulk shall, before entering upon the public highways of the City with such conveyance, have and possess during the entire time of his hauling or transporting such motor vehicle fuel an invoice, bill of sale or other written statement showing the number of gallons, the true name and address of the seller or consignor, and the true name and address of the buyer or consignee, if any, of the same. The person hauling such motor vehicle fuel shall at the request of any officer authorized by the City to inquire into or investigate such matters, produce and offer for inspection the invoice, bill of sale or other statement.
5.10.170 Exemption of Export Fuel.
1) The license tax imposed by Section 5.10.030 and 5.10.040 shall not be imposed on motor vehicle fuel:
a) Exported from the City by a dealer; or
b) Sold by a dealer in individual quantities of 500 gallons or less for export by the purchaser to an area or areas outside the City in containers other than the fuel tank of a motor vehicle, but every dealer shall be required to report such exports and sales to the City in such detail as may be required.
2) In support of any exemption from license taxes claimed under this section other than in the case of stock transfers or deliveries in his own equipment, every dealer must execute and file with the City an export certificate in such form as shall be prescribed, prepared and furnished by the City, containing a statement, made by some person having actual knowledge of the fact of such exportation, that the motor vehicle fuel has been exported from the City, and giving such details with reference to such shipment as the City may require. The City may demand of any dealer such additional data as is deemed necessary in support of any such certificate, and failure to supply such data will constitute a waiver of all right to exemption claimed by virtue of such certificate. This City may, in a case where it believes no useful purpose would be served by filing of an export certificate, waive the certificate.
3) Any motor vehicle fuel carried from the City in the fuel tank of a motor vehicle shall not be considered as exported from the City.
4) No person shall, through false statement, trick or device, or otherwise, obtain motor vehicle fuel for export as to which the City tax has not been paid and fail to export the same, or any portion thereof, or cause the motor vehicle fuel or any portion thereof not to be exported, or divert or cause to be diverted the motor vehicle fuel or any portion thereof to be used, distributed or sold in the City and fail to notify the City and the dealer from whom the motor vehicle fuel was originally purchased of his act.
5) No dealer or other person shall conspire with any person to withhold from export, or divert from export or to return motor vehicle fuel to the City for sale or use so as to avoid any of the fees imposed herein.
6) In support of any exemption from taxes on account of sales of motor vehicle fuel in individual quantities of 500 gallons or less for export by the purchaser, the dealer shall retain in his files for at least three years an export certificate executed by the purchaser in such form and containing such information as is prescribed by the City. This certificate shall be prima facie evidence of the exportation of the motor vehicle fuel to which it applies only if accepted by the dealer in good faith.
5.10.190 Fuel in Vehicle Coming into City Not Taxed.
Any person coming into the City in a motor vehicle may transport in the fuel tank of such vehicle motor vehicle fuel for his own use only and for the purpose of operating such motor vehicle without securing a license or paying the tax provided in Sections 5.10.030 and 5.10.040, or complying with any of the provisions imposed upon dealers herein, but if the motor vehicle fuel so brought into the City is removed from the fuel tank of the vehicle or used for any purpose other than the propulsion of the vehicle, the person so importing fuel into the City shall be subject to all the provisions herein applying to dealers.
5.10.200 Fuel Sold or Delivered to Dealers.
1) A dealer selling or delivering motor vehicle fuel to dealers is not required to pay a license tax thereon.
2) The dealer in rendering monthly statements to the City as required by Sections 5.10.040 and 5.10.120 shall show separately the number of gallons of motor vehicle fuel sold or delivered to dealers.
Refunds will be made pursuant to applicable state and federal laws. Claim forms for refunds may be obtained from the City Clerk's office.
5.10.220 Examination and Investigations.
The City, or its duly authorized agents, may make any examination of accounts, records, stocks, facilities and equipment of dealers, service stations and other persons engaged in storing, selling or distributing motor vehicle fuel or other petroleum product or products within this City, and such other investigations as it considers necessary in carrying out the provisions of this ordinance. If the examinations or investigations disclose that any reports of dealers or other persons theretofore filed with the City pursuant to the requirements herein have shown incorrectly the amount of gallonage or motor vehicle fuel distributed or the tax accruing thereon, the City may make such changes in subsequent reports and payments of such dealers or other persons, or may make such refunds, as may be necessary to correct the errors disclosed by its examinations or investigations.
5.10.230 Limitation on Credit for or Refund of Overpayment and on Assessment of Additional Tax.
1) Except as otherwise provided in this ordinance, any credit for erroneous overpayment of tax made by a dealer taken on a subsequent return or any claim for refund of tax erroneously overpaid filed by a dealer must be so taken or filed within three years after the date on which the overpayment was made by the City.
2) Except in the case of a fraudulent report or neglect to make a report, every notice of additional tax proposed to be assessed under this ordinance shall be served on dealers within three years from the date upon which such additional taxes become due.
5.10.240 Examining Books and Accounts of Carrier of Motor Vehicle Fuel.
The City or its duly authorized agents may at any time during normal business hours examine the books and accounts of any carrier of motor vehicle fuel operating within the City for the purpose of checking shipments or use of motor vehicle fuel, detecting diversions thereof or evasion of taxes in enforcing the provisions of this ordinance.
5.10.250 Records to be Kept by Dealers.
Every dealer in motor vehicle fuel shall keep a record in such form as may be prescribed by the City of all purchases, receipts, sales and distribution of motor vehicle fuel. The records shall include copies of all invoices or bills of all such sales and shall at all times during the business hours of the day be subject to inspection by the City or its authorized officers or agents.
5.10.260 Records to be Kept Three Years.
Every dealer shall maintain and keep, for a period of three years, all records of motor vehicle fuel used, sold and distributed within the City by such dealer, together with stock records, invoices, bills of lading and other pertinent papers as may be required by the City. In the event such records are not kept within the State of Oregon, the dealer shall reimburse the City for all travel, lodging, and related expenses incurred by the City in examining such records. The amount of such expenses shall be an additional tax imposed hereunder.
5.10.270 Use of Tax Revenues.
1) The City Manager and his designated representative shall be responsible for the disposition of the revenue from the tax imposed by this ordinance in the manner provided by this section.
2) For the purposes of this section, net revenue shall mean the revenue from the tax imposed by this ordinance remaining after providing for the cost of administration and any refunds and credits authorized herein.
3) The net revenue shall be used only for the construction, reconstruction, improvement, repair, maintenance, operation and use of public highways, roads and streets within the City of Sandy, including street lighting and storm drainage. The net revenue received by the City shall be credited to the City Street Fund for the purposes provided herein.
Section 2. Separability.
If any portion of this Chapter is for any reason held invalid or unconstitutional by a court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portions of this ordinance.
Section 3. All remaining provisions of Chapter 5 of the Sandy Municipal Code are reaffirmed in their entirety.
Section 4. This Chapter will be effective January 1, 2003
A "coin-operated amusement device" means and includes any pinball machine, pool table, shuffleboard game, jukebox, electronic game or any similar device that is actuated by a coin or coins for amusement purposes. (Ord. 25-74 § 1, 1974.)
5.20.020 License Fee.
The monthly license fee for each coin-operated amusement device is $2.50. Said fee is payable in advance at the City Hall, which license fee shall be in addition to any other license fee or tax required by any ordinance of the city. (Ord. 25-74 § 2, 1974.)
Any person operating or causing to be operated any such device or devices without having first paid the license fee is guilty of a misdemeanor, and on conviction thereof shall be punished by a fine of not more than two hundred fifty dollars or by imprisonment of not to exceed three months, or by both such fine and imprisonment. (Ord. 25-74 § 3, 1974.)
5.24.010 Permit required.
Individuals or organizations desiring to affix seasonal decorations or advertising banners to certain power poles or telephone poles within the city must secure from the city council a special permit to do so with approval of all utilities owning or using the power poles or telephone poles endorsed thereon prior to submission of the special permit request to the city. The issuance of the special permit shall be discretionary by the council, and the issuance of all such special permits shall be strictly conditioned upon satisfaction by the applicant of all conditions contained in the Standard Practice Instruction No. 400-5 of Portland General Electric Company dated November 14, 1969, and revised November 21, 1975. The duration of the special permit shall be established by the city council. Permits may be issued only for utilization of the following power and telephone poles:
A. Portland General Electric Company Poles Number D24-13A/28 and 749 (located at east end of Proctor Avenue);
B. Portland General Electric Company Poles Number D24-13B/1318 and General Telephone Company Pole Number 412 (located at west end of Pioneer Blvd.). (Ord. 11-76 § 1, 1976.)
Any person violating any provision of this chapter shall upon conviction thereof be punished by a fine not to exceed fifty dollars. (Ord. 11-76, § 2, 1976.)
5.28.010 Permitted when.
Charitable, fraternal and religious organizations which are located within the city and which comply with the provisions of Subsection 2 of Section 2 of D-Eng. HB 2341 may engage in bingo or lotto when no person other than the organization or a player profits in any manner from the operation of the lottery. Bingo or lotto means a game played with cards bearing lines of numbers, in which a player covers or uncovers a number selected from a container, and which is won by a player who is present during the game and who first covers or uncovers the selected numbers in a designated combination, sequence or pattern. As used in this section, "charitable, fraternal or religious organization" means any person organized and existing for charitable, benevolent, eleemosynary, humane, patriotic, religious, philanthropic, recreational, social, educational, civic, fraternal or other nonprofit purposes, and who is also exempt from payment of federal income taxes because of its charitable, fraternal or religious purposes. The fact that contributions to an organization profiting from the contest do not qualify for charitable deductions for tax purposes or that the organization is not otherwise exempt from payment of federal income taxes pursuant to the Internal Revenue Code of 1954, as amended, constitutes prima facie evidence that the organization is not a bona fide charitable, fraternal or religious organization. (Ord. 11-77 § 1 (part), 1977.)
A. A violation of this chapter shall be punishable by a fine not to exceed five hundred dollars, by imprisonment not to exceed six months, or by both.
B. Each violation of a separate provision of this chapter shall constitute a separate offense, and each day that a violation of this chapter is committed or permitted to continue shall constitute a separate offense.
C. The maximum penalty for violation of this chapter shall not exceed the maximum penalty prescribed for violation of a substantially similar offense prescribed by Oregon Revised Statutes.
(Ord. 11-77 § 1 (part), 1977.)
A. The council may, by advertisement or any other means, solicit and call for applications for cable television system franchises, and may determine and fix any date upon or after which the same shall be received by the city, or the date before which the same must be received, or the date after which the same shall not be received, and may make any other determinations and specify any other times, terms, conditions, or limitations respecting the soliciting, calling for, making and receiving of such applications.
B. The grantee shall pay to the city a sum of money sufficient to reimburse it for all publication expenses incurred by it in connection with the granting of a franchise pursuant to the provisions of this chapter. Such payment shall be made within thirty days after the city furnishes the grantee with a written statement of such expenses.
(Ord. 11-79 § 1(e), 1979.)
5.32.020 Application-Information required.
Each application for a franchise to construct, operate, or maintain any cable television systems in this city shall be filed with the city recorder and shall contain or be accompanied by the following:
A. The name, address, and telephone number of the applicant;
B. A detailed statement of the corporate or other business entity organization of the applicant, including but not limited to, the following and to whatever extent required by the city:
1. The names, residence and business addresses of all officers, directors, and associates of the applicant,
2. The names, residences and business addresses of all officers, persons and entities having, controlling, or being entitled to have or control of five percent or more of the ownership of the applicant and the respective ownership share of each such person or entity,
3. The names and addresses of any parent or subsidiary of the applicant, namely, any other business entity owning or controlling applicant in whole or in part or owned or controlled in whole or in part by the applicant, and a statement describing the nature of any such parent or subsidiary business entity, including but not limited to cable television systems owned or controlled by the applicant, its parent and subsidiary and the areas served thereby,
4. A detailed description of all previous experience of the applicant in providing cable television system service and in related or similar fields,
5. A detailed and complete financial statement of the applicant, prepared by a certified public accountant, for the fiscal year next preceding the date of the applicant hereunder, or a letter or other acceptable evidence in writing from a recognized lending institution or funding source, addressed to both the applicant and the council, setting forth the basis for a study performed by such lending institution or funding source, and a clear statement of its intent as a lending institution or funding source to provide whatever capital shall be required by the applicant to construct and operate the proposed system in the city, or a statement from a certified public accountant, certifying that the applicant has available sufficient free, net and uncommitted cash resources to construct and operate the proposed system in this city,
6. A statement identifying, by place and date, any other cable television franchise(s) awarded to the applicant, its parent or subsidiary; the status of said franchise(s) with respect to completion thereof; the total cost of completion of such system(s); and the amount of applicant's and its parent's or subsidiary's resources committed to the completion thereof;
C. A detailed description of the proposed plan of operation of the applicant which shall include, but not be limited to, the following:
1. A detailed map indicating all areas proposed to be served, and a proposed time schedule for the installation of all equipment necessary to become operational throughout the entire area to be served,
2. A statement or schedule setting forth all proposed classifications of rates and charges to be made against subscribers and all rates and charges as to each of said classifications, including installation charges and service charges,
3. A detailed, informative, and referenced statement describing the actual equipment and operational standards proposed by the applicant. In no event shall said operational and performance standards be less than those contained in Title 47, Subpart K (Sections 76.601 et seq.), Rules and Regulations, Federal Communications Commission, adopted February 2, 1972, and as amended,
4. A copy of the form of any agreement, undertaking, or other instrument proposed to be entered into between the applicant and any subscriber,
5. A detailed statement setting forth in its entirety any and all agreements and undertakings, whether formal or informal, written, oral, or implied, existing or proposed to exist between the applicant and any person, firm, or corporation which materially relate or pertain to or depend upon the application and the granting of the franchise;
D. Any other details, statements, information or references pertinent to the subject matter of such applicant which shall be required or requested by the council, or by any provision of any other ordinance of the city and of its charter;
E. An application fee in the sum of two hundred fifty dollars, which shall be in the form of cash, certified or cashier's check, or money order, to pay the costs of studying, investigating, and otherwise processing such application, and which shall be in consideration thereof and not returnable or refundable in whole or in part, except to the extent that such fee exceeds the actual costs incurred by the city in studying, investigation and otherwise processing the application; provided, that the applicant who shall deliver to the city clerk a written withdrawal of or cancellation of any application hereunder, not later than the seventh day next following the day such application is received by the city clerk, shall be entitled to have returned and refunded the sum of one hundred fifty dollars less any actual costs or expenses incurred by the city by reason of such application.
(Ord. 11-79 § 1(a)-(d), 1979.)
Upon receipt of any application for franchise, the council shall refer the same to the city manager, who shall prepare a report and make his recommendations respecting such application, and cause the same to be completed and filed with the council within thirty days. (Ord. 11-79 § 1(f), 1979.)
5.32.040 Application-Criteria for consideration.
A. In making any determination hereunder as to any application the council may give due consideration to the quality of the service proposed, rates to subscriber, income to the city, experience, character, background, and financial responsibility of any applicant, and its management and owners, technical and performance quality of equipment, willingness and ability to meet construction and physical requirements, and to abide by policy conditions, franchise limitations and requirements, and any other considerations deemed pertinent by the council for safeguarding the interests of the city and the public. The council, in its discretion, shall determine the award of any franchise on the basis of such considerations and without competitive bidding.
B. If the council determines to reject such application, such determination shall be final and conclusive, and the same shall be deemed rejected.
(Ord. 11-79 § 1(g), 1979.)
5.32.050 Council consideration.
If the council determines to further consider the application, the following shall be done:
A. The council shall decide and specify the terms and conditions of any franchise to be granted hereunder and as herein provided;
B. The council shall pass its resolution of intention to consider the granting of such a franchise, giving notice of receipt of the application, and describing the character of the franchise desired, stating the name of the proposed grantee, the character of the franchise, the terms and conditions upon which such franchise is proposed to be granted, that copies of the proposed franchise may be obtained at the office of the city clerk, fixing and setting forth a day, hour, and place certain when and where any persons having any interest therein or objection to the granting thereof may file written protests and appear before the council and be heard, and directing the city clerk to publish said resolution at least once within ten days of the passage thereof in a newspaper of general circulation with the city.
(Ord. 11-79 § 1(h), 1979.)
5.32.060 Hearing-Council decision.
At the time set for the hearing, or at any adjournment thereof, the council shall proceed to hear all written protests. Thereafter, the council shall make one of the following determinations:
A. That such franchise be denied; or
B. That such franchise be granted upon the terms and conditions as specified in the resolution of intention to grant the same; or
C. That such franchise be granted, but upon the terms and conditions different from those specified in the resolution of intention to grant the same.
(Ord. 11-79 § 1(i), 1979.)
5.32.070 Granting or denial.
A. If the council determines that a franchise be denied such determination shall be expressed by resolution and shall be final and conclusive.
B. If the council determines that a franchise be granted upon the terms and conditions as specified in the resolution of intention to consider granting the same, such determination shall be expressed by ordinance granting a franchise to the applicant.
C. If the council determines upon granting a franchise upon terms and conditions different from those specified in the resolution of intention to consider granting the same, then such determination shall be expressed by resolution adopted prior to granting a franchise by ordinance.
(Ord. 11-79 § 1(j), 1979.)
(Ord. 2013-05, 2013)
The purpose of the business recycling requirement is to provide an opportunity for businesses to work with local governments to provide recycling education, to create a consistent standard throughout the region, and to increase recycling, thereby assisting the region in meeting recovery goals, conserving natural resources, and reducing greenhouse gas emissions.
As used in this chapter, the following terms are defined as follows:
Business: Any person or persons, or any entity, corporate or otherwise, engaged in commercial, professional, charitable, political, industrial, educational or other activity that is non-residential in nature, including public bodies. The terms shall not apply to businesses whose primary office is located in a residence, conducted as a home occupation. A residence is the place where a person lives.
Source Separate: To separate recyclable material from other solid waste.
The requirements of this chapter shall apply to all businesses within the city, except any business activity exempt from a Business License, as defined in Sandy Municipal Code 5.04.
5.36.30 BUSINESS RECYCLING REQUIREMENTS
A. Businesses shall source separate from other solid waste all recyclable paper, cardboard, glass and plastic bottles and jars, and aluminum and tin cans for reuse or recycling.
B. Businesses shall ensure the provision of recycling containers for internal maintenance or work areas where recyclable materials may be collected, stored, or both.
C. Businesses shall post accurate signs where recyclable materials are collected, stored or both, that identify the material that the business must source separate for reuse or recycling and that provide recycling instructions.
D. Persons and entities that own, manage or operate premises with Business tenants, and that provide garbage collection service to those Business tenants shall provide recycling collection systems adequate to enable the Business tenants to comply with the requirement of this section.
5.36.40 CERTIFICATION REQUIREMENTS
A. A Business that is required to have a business license pursuant to Chapter 5.04 of this Code shall certify to the City in writing, in a form approved by the city manager, upon application for an initial business license and with each annual application for renewal of a business license, that the business is in compliance with the requirements of Sandy Municipal Code 5.36.
B. Failure to submit a certification as required by Subsection (1) of this Section shall be grounds for denial of issuance or renewal of a business license.
C. A Business that is not required to have a business license pursuant to Sandy Municipal Code 5.04, or that is exempt from the business license requirement by state law, shall certify to the City in writing at least once each calendar year, in a form approved by the city manager, that it is in compliance with the requirements of Sandy Municipal Code 5.36.