(A) It shall be unlawful for any person, partnership, association, company or corporation to commence, transact or carry on any trade, business, game or amusement, calling, profession or occupation, as set out in this article, without first having procured a license from the city to do so, or without complying with any and all regulations of such trade, business, game or amusement, calling, profession or occupation designated in this article.
(B) The practice, transaction or carrying on of any trade, business, game or amusement, calling, profession or occupation specified in this article without complying with any and all regulations of such trades, businesses, games or amusements, callings, professions or occupations, contained in this article shall constitute a separate violation of this article for each and every day that such trade, business, game or amusement, calling, profession or occupation is practiced, transacted or carried on.
(C) The granting of a license is not deemed as evidence or proof that the licensee has complied with the provisions of this article or other provisions of the Apache Junction City Code or Apache Junction Tax Code, nor shall it stop the prosecution by the city for any violation of the Apache Junction City Code or Apache Junction Tax Code.
(D) A license shall be required for each business. For instance, if a person, partnership, association, company, or corporation conducts two separate businesses (i.e., a travel agency and a blacksmith shop), then two licenses shall be required. This requirement shall be applicable to situations where two or more businesses are being operated in the same location.
(E) Should questions as to form of business arise, interpretations of this section shall be based upon form indicia contained in the following: Arizona Revised Statutes; Internal Revenue Code and Rules and Regulations prescribed by the Internal Revenue Service.
(F) All transfers of ownership shall be considered to be a new business and, as such, shall be required to obtain a valid, current business license and pay a fee in accordance with the schedule for new businesses listed herein.
(G) Any person conducting a taxable business activity shall also obtain a privilege tax or use tax license and pay the appropriate licensing fees pursuant to the provisions of Apache Junction Tax Code, Chapter 8A, Article III, Licensing and Recordkeeping.
(H) Any federally exempt organization who has unrelated business income as defined in 26 U.S.C. § 512 from any business activity.
(Ord. 1450, passed 9-19-2017) Penalty, See Vol. I, § 1-1-11