A. 
There are hereby imposed upon the businesses, trades, professions, callings, and occupations specified in this division, license taxes in the amounts hereinafter prescribed.
B. 
It shall be unlawful for any person or company to transact and carry on any business in the city without first having procured the proper license as prescribed in this division and without complying with any and all of the provisions of this division.
C. 
This section shall not be construed to require any person or company to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes or constitutional provisions of the United States or of the state.
D. 
Any business, trade, profession, calling or occupation which requires a separate permit or license under this code shall obtain and provide proof of such permit or license prior to the issuance of any business license.
(1961 Code, § 13.4; Ord. 402; Ord. 740)
Every person or company required to have a license under the provisions of this division, shall make application for the same to the Tax Collector of the city, and upon the payment of the prescribed license tax, the Tax Collector shall issue to such person or company a license which shall contain: (1) the name of the person to whom the license is issued, (2) the business licensed, (3) the place where such business is to be transacted and carried on, (4) the date of the expiration of such license, and (5) such other information as may be necessary for the enforcement of the provisions of this division.
(1961 Code, § 13.5; Ord. 402)
A. 
Every person or company making application for a license to be issued hereunder for a newly established business, or for the first license to be issued hereunder, shall furnish to the Tax Collector for his or her guidance in ascertaining the amount of license tax to be paid by the applicant, a signed written statement, under oath, upon a form provided by the Tax Collector, setting forth such information as may be required herein and as may be necessary to estimate the amount of the license tax to be paid by the applicant.
B. 
Such information, if accepted by the Tax Collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only if based upon an average number of employees, or other variable; and such person or company shall within thirty (30) days after the expiration of the period for which such license was issued, furnish to the Tax Collector accurate written information upon which the license tax is to be determined. Upon receipt of this information, the Tax Collector will ascertain the tax that should have been paid for the period and either credit the excess amount against the renewal license or request payment within thirty (30) days of the amount due.
C. 
The Tax Collector shall not issue to any such person or company a license for business, until such person or company shall have furnished to him or her the written statement and paid the license tax as herein required.
(1961 Code, § 13.6; Ord. 402)
A. 
Every person or company making application for the renewal of a license shall furnish to the Tax Collector for his or her guidance in ascertaining the amount of license tax to be paid by the applicant, a signed written statement, under oath, upon a form provided by the Tax Collector, setting forth such information pertaining to the preceding year as may be required herein to determine the amount of the license tax to be paid.
B. 
The Tax Collector shall not issue to any such person or company a license for the same business, until such person or company shall have furnished to him or her the written statement and paid the license tax herein required.
(1961 Code, § 13.7; Ord. 402)
A separate license must be obtained for each branch establishment or location of the business transacted and carried on, and for each separate type of business at the same location. Each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided that warehouses and distributing plants used in connection with and incidental to a business license under the provisions of this division shall not be deemed to be separate places of business or branch establishments.
(1961 Code, § 13.8; Ord. 402)
A. 
Notwithstanding any other provision of this division, every person or company who owns or operates pool tables, bowling alleys, or amusement, vending, music, game, or other machines, in connection with any other business required to be licensed under this division, shall pay an additional business license tax for each such device the rates prescribed for the business operating such equipment.
B. 
Notwithstanding any other provision of this division, other than this section every person or company who owns or operates more than one (1) closely related business function at the same location, which fall into different business classifications, and which are not operated as separate businesses, shall be taxed in the classification requiring the highest license tax.
(1961 Code, § 13.9; Ord. 402)
Every person or company who operates any business, whether upon a cost, rental or commission basis as a concession or upon rented floor space in or upon the premises of any person licensed under the provisions of this division, shall be required to obtain a separate and independent license pursuant to this division.
(1961 Code, § 13.10; Ord. 402)
A. 
Licenses issued under this division to engage in a particular business are not transferable from one (1) owner to another.
B. 
Licenses authorizing a person or company to transact or carry on a business at a particular premise, may be amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is or is to be moved; provided that application has been made to the License Tax Collector and a fee of five ($5) dollars paid to have the license amended.
(1961 Code, § 13.11; Ord. 402)
Where a license for revenue purposes has been issued to any business by the city and the tax paid therefor under the provisions of any business license tax ordinance heretofore enacted and the term of such license has not expired, then the license tax prescribed for such business by this division shall not be payable until the expiration of the term of such unexpired license.
(1961 Code, § 13.12; Ord. 402)
A duplicate license may be issued by the License Tax Collector to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing an affidavit of such fact, and paying to the License Tax Collector a fee of two ($2) dollars.
(1961 Code, § 13.13; Ord. 402)
All licenses must be kept and posted in the following manner:
A. 
Any licensee engaged in business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where such business is carried on.
B. 
Any licensee engaged in business but not operating at a fixed place of business in the city, shall keep the license upon his or her person at all times while engaged in business in the city, or if a vehicle or piece of equipment is used as an integral part of the business the licensee shall keep the license or a photocopy thereof, posted in a conspicuous place on the vehicle or equipment so used.
(1961 Code, § 13.14; Ord. 402)