Before any business operation tax certificate is issued to any person, unless otherwise provided in this Code, a written application by the applicant shall be made to the Tax Administrator. Such application shall contain the following information:
A. 
The exact nature or kind of business for which the business operation tax certificate is requested;
B. 
The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residences of the owners of the same;
C. 
Any further information that the Tax Administrator may require to enable him or her to issue the type of business operation tax certificate applied for; and
D. 
In the event that application is made for the issuance of a business operation tax certificate to a person doing business under a fictitious name, the application shall set forth the names and places of residence of those owning the business.
(2194 § 2, 1991; 2808 § 1, 2012)
All business operation tax certificates, unless otherwise provided in this Code, shall be prepared and issued by the Tax Administrator upon the payment to him or her of the sum required to be paid hereunder. Each business operation tax certificate issued shall state upon the face thereof the following:
A. 
The persons to whom the certificate is issued;
B. 
The kind of business and the location of the same;
C. 
The date of expiration of such business operation tax certificate;
D. 
Any special conditions relative to the issuance; and
E. 
Such other information as may be necessary for the enforcement of the provisions of this chapter.
(2194 § 2, 1991; 2808 § 1, 2012)
In no case shall any mistake of the Tax Administrator in stating the amount of a tax prevent or prejudice the collection by the City of what should be actually due from any person carrying on any business subject to a business tax under the provisions of this chapter.
(2194 § 2, 1991; 2808 § 1, 2012)
A. 
Manner of payment. All business tax and recordation fees shall be due and payable when the application is filed for a business operation tax certificate in advance of any business operation.
B. 
Duration. The business operation tax certificate shall cover the period of one year from the first day of the month in which the business commenced.
C. 
Gross receipts. In the case of an original application for a business operation tax certificate, when the tax is based on gross receipts, the entire minimum fee shall be due and payable with application for the business operation tax certificate.
D. 
Flat rate. All taxes based upon flat rate shall be due and payable in advance upon the application for the business operation tax certificate.
E. 
Optional provision. For all business operation tax certificates based upon the optional provision of the tax by reason of having the business outside the City, the tax shall be payable in advance upon application for a business operation tax certificate and shall cover the period of one year from the commencement of the business.
(2194 § 2, 1991; 2808 § 1, 2012)
No tax certificate for any succeeding, current, or unexpired tax period shall knowingly be issued to any person who, at the time of application, is indebted to the City for any unpaid tax. The total indebtedness shall include the total tax due plus penalties for failure to pay tax when due.
(2194 § 2, 1991; 2808 § 1, 2012)
A separate business operation tax certificate must be obtained for each branch establishment or location of the business transacted and carried on, and for each separate type of business and/ or activity at the same location, and each business operation tax certificate shall authorize the taxpayer to transact and carry on only the business taxed thereby at the location or in the manner designated in such business operation tax certificate; provided that any person conducting two or more types of businesses and/or activities at the same location and under the same management, where all types of businesses and/or activities so conducted are subject to tax based on gross receipts, may, at his or her option, pay only one tax fee calculated on all gross receipts of all of the businesses under the rate applicable to the business activity producing the greatest amount of gross receipts.
(2194 § 2, 1991; 2808 § 1, 2012)
All certificates must be kept and posted in the following manner:
A. 
Any person transacting or carrying on business at a fixed place of business in the City shall keep the certificate posted in a conspicuous place upon the premises where such business is carried on.
B. 
Any person transacting and carrying on business, but not operating at a fixed place of business, shall keep the certificate in his or her possession at all times while transacting and carrying on such business, and upon demand said taxpayer must show said business operation tax certificate.
(2194 § 2, 1991; 2808 § 1, 2012)
A duplicate certificate may be issued by the Tax Administrator to replace any certificate previously issued hereunder that has been lost or destroyed, upon the person filing a statement of such fact, and upon payment of a duplicate certificate fee, as established by City Council resolution, to be paid to the Tax Administrator at time of filing.
(2194 § 2, 1991; 2290 § 1 (5), 1994; 2808 § 1, 2012)
A business operation tax certificate issued authorizing a person to carry on a business at a particular place may, upon application and payment of a fee as established by City Council resolution for the business application tax certificate, amend the carrying on of such business by the taxpayer at some other location to which the business is to be moved upon zoning approval.
(2194 § 2, 1991; 2290 § 1 (6), 1994; 2808 § 1, 2012)
Any person who has not used a tax certificate obtained from the City may, at any time within 30 days after application for such certificate, request a refund of the amount of money paid for the business tax. The Tax Administrator, upon receiving an affidavit of nonuser of the tax certificate, shall refund the amount of money paid for the business tax, less 40% of said amount, to be retained by the City for administrative costs. Recordation fees are non-refundable.
(2194 § 2, 1991; 2808 § 1, 2012)