(A) Any person having a privilege tax or use tax license shall also have a city business license and shall pay the appropriate license fee if it is found that such person is conducting taxable business activity within the city unless such business license is prohibited by state or federal law.
(B) No person may apply for a license for another person, and no licensee may allow another person to use his or her license. All licenses issued hereunder shall be nontransferable and nonassignable.
(C) A person engaged in or conducting 1 or more businesses at 2 or more locations, or under 2 or more business names shall procure a license for each such location or business name.
(D) A new license is not required when a licensee has an address change; however, such licensee niust provide the city clerk with written certification that the licensee had changed business locations.
(E) A separate license is not required for each type of business activity provided that the each type of business activity is conducted by the same person, using the same business name, and at the same business location. Every person shall have his or her license updated with the city clerk before engaging in any new business activity.
(F) Should questions arise as to form of business, interpretations of this chapter shall be based upon form indicia contained in the following: Apache Junction Tax Code, Chapter 8A, Arizona Revised Statutes; Internal Revenue Code; and rules and regulations prescribed by the Internal Revenue Service.
(G) All transfers of ownership, including changes in type of business entity, shall be considered to be a new business and, as such, shall be required to obtain an appropriate license and pay the required license fee.
(H) An appropriate license shall be displayed in a conspicuous place at each business or operating location. This division does not apply to persons solely renting, leasing or licensing for use of real property. Licensees conducting business activity at temporary locations shall have available either the license or a copy of the license at the temporary location. Every person having a license under the provisions of this article shall produce and exhibit the license upon demand by any city police officer or city tax and licensing official.
(I) No license issued by the city shall be presumed to apply to any business activity which is a part of interstate commerce; or which such business activity is conducted as an agency or department of the United States government for which the government has failed to make provisions allowing states and municipalities to so license.
(J) The granting of a license is not deemed as evidence or proof that the licensee has complied with the provisions of this chapter, or other provisions of the Apache Junction City Code, nor shall it stop the prosecution by the city for any violation of the Apache Junction City Code.
(K) A business license shall be valid for a 12 month period from the month of issue and during such time period the payment shall not be pro-rated.
(Ord. 1450, passed 9-19-2017)