(A) Every business entity engaged in any business in the county shall be required to apply for, remit $25 and obtain a general business certificate from the county before the commencement of business or in the event of a change of business status. Licensees are required to notify the county of any changes in address, the cessation of business, or any other changes which render the information supplied to the county in the certificate application inaccurate.
(B) If the applicant has more than one physical place of business in the county, each business entity located within the county shall be required to have a general business certificate posted at each location as prescribed above.
(C) The general business certificate shall be renewed annually at a cost of $25 per certificate by any business entity conducting business within the county. A general business certificate may not be renewed to any business entity who has not first complied with the provisions of this subchapter including payment of all proper fees and taxes provided for in this chapter.
(D) Personnel of the Boone County Finance Department shall have the authority to inspect the premises of any business entity in the county during regular business hours in order to verify that a general business certificate is posted in a conspicuous place in public view in the place of business.
(E) If the business entity does not have a place of business to post the general business certificate then in that event the business entity shall have the general business certificate upon the individual(s) conducting business within the county and shall display same to the Boone County Finance Department personnel or their duly authorized agent upon request.
(F) Exemption from the general business certificate requirement is granted for any business entity that operates within the county for three or less days per county fiscal year (July 1 to June 30) and receives not more than $5,000 in gross receipts or pays less than $5,000 in gross compensation.
(G) Exemption – An exemption of two days per county fiscal year (July 1 to June 30) is granted to any private individual who holds a sale of personal property upon premises which that private individual owns or leases and occupies as a residence. This exemption is not available to public auctions.
(Ord. 07-27, passed 12-18-07)