Ordinance 2809-04 - Laserfiche WebLink

• license concerns only the requirements as set out in this chapter and does not fall within the requirements and guidelines set out in Chapter 5.04. 3.19.030 Registration/license certificates. A. Licensing. Except for those persons under contract with the city, which contracts are exempt under Section 3.19.040(D) of this chapter, any person, so engaging in a business activity within the city whether taxable or not, shall apply for and obtain from the city clerk, upon payment of a fee of ten dollars, a business license. Such applicant shall complete an application form for such business license upon such forms as provided by the office of the city clerk and shall accompany such application with the required fee. Such business license shall be personal and nontransferable and shall be valid as long as the taxpayer continues in business and pays the tax accrued to the city. In case business is transacted by the applicant or licensee at two or more separate places by one taxpayer, a separate business license for each place at which business is transacted with the public shall be required, but for such additional license no fee shall be required. Any person having a valid license under the provisions of this chapter prior to January 1, 1979, shall retain such license conditioned as in this section set forth, without charge. B. License Control. Each business license shall be numbered and shall show the name, place and character of the business of the taxpayer and such other information as the office of the clerk deems necessary and shall be posted in a conspicuous place at the place of business for which it is issued. When a place of business of the taxpayer is changed, the taxpayer must return to the office of the clerk the existing license and a new business license will be issued for the new place of business free of charge. C. License Restrictions. No person shall engage in any business taxable under this chapter without being registered in compliance with the provisions of this chapter, except that the office of the clerk, by general regulation, may provide for the issuance of temporary licenses to a temporary place of business without requiring the payment of any fee. No person to whom a license has been issued pursuant to this chapter shall suffer or allow any person for whom a separate license is required to operate under or to display his/her license; nor such other person to operate under or display the license issued by the city under this chapter to another taxpayer. 3.19.040 When due and payable—Reporting periods—Monthly, quarterly, and annual returns—Threshold provisions or relief from filing requirements—Computing time periods—Failure to file returns. A. Other than any annual license fee or registration fee assessed under this chapter, the tax imposed by this chapter shall be due and payable in quarterly installments. At the Director's discretion, businesses may be assigned to a monthly or annual reporting period depending on the tax amount owing or type of tax. Tax payments are due on or before the last day of the next month following the end of the assigned reporting period covered by the return. B. Taxes shall be paid as provided in this chapter and accompanied by a return on forms as prescribed by the Director. The return shall be signed by the taxpayer personally or by a responsible officer or agent of the taxpayer. The individual signing the return shall swear or affirm that the information in the return is complete and true. 3