(A) Business registration certificate required. No person shall, without a business registration certificate, engage in or prosecute within the city and business, trade, occupation, profession, calling, vocation or activity, without obtaining a business registration certificate from the city.
(B) Application for business registration certificate. Any person making and filing the proper application for a business registration certificate on forms to be prescribed and furnished by the City Treasurer shall be provided a certificate if the City Treasurer determines to his or her satisfaction that all of the conditions precedent to the granting of such certificate have been fulfilled by the applicant before issuing the certificate of registration. A certificate shall not be issued unless the applicant presents a valid and current business franchise registration certificate issued by the state nor shall a certificate be issued if the municipal business and occupation taxes of the applicant are not paid on a current basis.
(C) Time for which registration certificate granted; power of City Treasurer to cancel certificate.
(1) All annual certificates issued under this section shall be for a period of one year beginning July 1 and ending the following June 30.
(2) If a registrant shall at any time knowingly or willfully file false data or information required by division (B) above, or shall willfully refuse or neglect to file any tax report or to pay the tax, additions to tax penalties, or interest, or any part thereof, required by §§ 110.055 through 110.089, the City Treasurer may cancel his or her certificate. Before canceling any such certificate, the Tax Commissioner shall set a hearing as hereinafter prescribed and notify the person by certified mail not less than 20 days prior to the hearing date to appear and show cause why such registration certificate should not be canceled.
(D) Business certificate a personal privilege not assignable; change of name, location, ownership and the like.
(1) Every business certificate issued under the provisions hereof shall confer a personal privilege only to transact the business, activity or trade, which may be the subject of the business certificate and shall not be exercised except by the persons holding the same and shall not be assignable to any other person.
(2) Changes in the name of the person or change of location, or address, or changes in ownership of the business or changes in real parties of interest shall be considered a cessation of the business and a new certificate shall be required. Changes of partners or members of firms or officers of a corporation shall not require a new certificate to be issued.
(E) Display of registration certificate. Any person to whom a certificate of registration shall be issued shall keep such certificate posted in a conspicuous position in the place where the privilege of such business is exercised. Such certificate of registration shall be produced for inspection whenever required by the city, Treasurer or by any law enforcement officers of the city.
(F) Hearing; appeal. Any person adversely affected by refusal of the City Treasurer or his or her representative, to issue a business registration certificate or to renew this certificate may request a hearing before the City Treasurer if such request is made within 30 days from receipt of written notice of the refusal. A person may appeal the administrative decision of the City Treasurer by taking appeal to the Circuit Court of the county within 30 days after being served with notice of the City Treasurer’s administrative decision.
(G) Issuance fee. The City Treasurer, in his or her discretion, may impose an issuance fee in an amount set forth by Council from time to time to cover administrative and clerical costs of administering this section.
(1991 Code, § 6-14.14) (Ord. passed 6-18-1981; Ord. passed 2-5-1987)