(A) Every person or business entity engaged in any trader, occupation or profession, or other activity for profit or anyone required to file a return under this chapter in the city shall be required to complete and execute the application prescribed by the Occupational Tax Office. Each person shall be required to complete a separate application for each separate business before the commencement of business or in the event of a status change, other than change of address. Licensees are required to notify the Occupational Tax Office of changes of address, or the cessation of business activity, and of other changes which render inaccurate the information supplied in the completed application.
(B) (1) Effective 1-1-2020, all mobile food vendors are required to pay on a calendar year basis, an annual business license fee of $250. The mobile food vendor will not be required to file a monthly restaurant tax return as required by Ord. 22-2007. All licenses expire December 31 each year. Mobile food vendors are exempt from filing a return as required by § 110.06 of this chapter.
(2) This license fee does not apply to any restaurant business that has a permanent physical location inside the city limits and also operates a mobile food unit. Any such business shall be required to file monthly restaurant tax returns, obtain an annual business license, remit any occupational withholdings due, and file an annual net profits license fee return as required by this chapter and Ord. 22-2007.
(Prior Code, § 110.02) (Ord. 09-2006, passed 5-8-2006; Ord. 25-2019, passed 11-4-2019)