The license is issued for a tax year from January
1 to December 31 of each year. A license obtained at any time during
the year is valid only from the date of issue until the end of the
year with respect to which it is issued.
The registration fee must be paid to the business
tax receiver before a license will be issued. The registration fee
shall not be prorated for new businesses established during the tax
year.
If a person does all or a portion of his business
at more than one location in the Township, each location may constitute
a separate place of business for which a separate license is required.
However, locations which are contiguous to each other will be considered
a single place of business. In addition, a location which is a mere
adjunct of and in close proximity to the principal place of business
of the taxpayer will not be considered a separate place of business
if the same service is performed, goods are sold or business carried
out at each location and representatives of the business are not regularly
or periodically based at the separate location for the purpose of
carrying out the business of the taxpayer. The following examples
illustrate the preceding sentence:
A.
A taxpayer with a sales office at one location and
a leasing or service office at another location not contiguous to
the sales office would be considered to have two places of business.
B.
A taxpayer has two offices which are not contiguous
and at which the same business is carried out. Each office is staffed
by regular full-time employees. Each office is a separate place of
business.
C.
A taxpayer has a sales office and in close proximity
to it has a lot on which goods or equipment are stored. There are
no employees separately based at the lot, although sales personnel
may take a customer to the lot to demonstrate the goods or attend
to the equipment. The lot does not constitute a separate place of
business.
