The following statements apply to payment of tax and proration.
(A) Any state licensee originally entering upon any occupation herein listed shall pay the tax therefor at the office of the City Clerk on or before the date upon which he or she enters upon such occupation. Said licensee shall provide a copy of his or her current state license before payment of an occupation tax will be accepted. Thereafter, the licensee shall pay the tax annually on or before April 1.
(B) Any state licensee carrying on his or her occupation in more than one location in the corporate limits of the city shall be subject to the tax for each location.
(C) The occupation tax subject to this article shall be prorated on a monthly basis for the year in which an occupation begins operations.
(D) Upon payment of the occupation tax, the City Clerk shall issue a receipt to the state licensee. The City Clerk shall record the name of such licensee and the address where he or she engages in his or her occupation. Such record shall be duly filed and kept in the permanent files of the city for at least five years. Thereafter, upon resolution by the City Council, it may be destroyed.
(Prior Code, § 4-22) (Ord. 770, passed 5-19-1986)