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)
No business operation tax certificate issued pursuant to this
title shall be transferable from one person to another person.
(2194 § 2, 1991; 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)
