Section
General Provisions
115.01 Definitions
115.02 Effective date; duration
115.03 Records required; examinations and audits
115.04 Confidentiality of information; exception
115.05 Unnecessary divulgence of information prohibited
License Fees
115.15 Imposition; rate
115.16 Powers and duties of administrator
115.17 Employer's duty to withhold and pay fees
115.18 Employee's duty
115.19 (Reserved)
115.20 Interest on delinquent license fees
115.21 License fee based on maximum gross receipts
115.22 License tax to produce minimum municipal income, schedule
115.99 Penalty
GENERAL PROVISIONS
For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
"ADMINISTRATOR." The City Clerk, and other officials and employees of the city, and any other persons as may be designated to administer and collect the taxes imposed by this chapter.
"COMPENSATION." See "GROSS RECEIPTS."
"LICENSE FEE." A tax imposed for the privilege of exercising the right to engage in a trade, occupation, or profession for compensation paid by others, or the right to engage in a trade, occupation, or profession, for oneself, for profit or gain, within the city.
(Ord. O-37-81, passed 8-25-81; Am. Ord. O-26-83, passed 8-23-83; Am. Ord. O-27-91, passed 9-24-91; Am. Ord. O-27-07, passed 12-11-07)
(A) This chapter shall apply and be effective from and after October 1, 1981, and shall remain in full force and effect until repealed or modified in a lawful manner.
(Ord. O-37-81, passed 8-25-81)
(B) The provisions of § 115.15(A) shall become effective on October l, l983, and the remaining sections of this chapter shall take effect as of July 1, 1983, it being the intent of this division (B) that the increased rate for the license fee imposed on persons engaged in a trade, occupation, or profession when employed by another shall be in effect on and after October 1, 1983 and the elimination of the net profits license fee imposed on persons engaged in a trade, occupation, or profession for themselves shall be in effect from and after July 1, 1983.
(Ord. O-26-83, passed 8-23-83)
(A) The reports required by this chapter shall be in the form prescribed by the Administrator and shall contain all essential information, dates, and figures on which the license fees required by this chapter are computed.
(B) Every person required to pay any license fee provided by this chapter shall be required to make all books, records, and accounts on which information required by this chapter is based, available to the Administrator, his agents, or employees, for the purpose of examination, audit, or verification. However, if any licensee or employer subject to the provisions of this chapter shall voluntarily submit copies of income tax returns for examination, then in that case no further examination or audit will be required, until and unless there is a re-examination or audit made by the taxing authority to whom the return is made.
(C) The Administrator may dispense with an examination of the books, records, accounts, or tax returns of the licensee in any case where the Administrator is furnished with a certificate of an attorney at law, a licensed public accountant, or the sworn statement of any other accountant or bookkeeper of the licensee stating that the amount of tax reported conforms to the income tax return filed by the licensee for the applicable period.
(D) Nothing in this section shall prevent or preclude the Administrator from conducting an examination and audit of the books, records, and accounts as provided in this section at any time he may have reasonable grounds to believe that the licensee has not correctly reported and paid the license fee due under the provisions of this chapter.
(Ord. O-37-81, passed 8-25-81) Penalty, see § 115.99
(A) All information obtained by the Administrator, any of his agents or employees, or any other official or employee of the city from any reports, examination, or audit of the books, records, accounts, income tax returns, or any other source, in the administration of this chapter, shall be treated and considered as confidential and privileged except for official purposes, unless otherwise treated by judicial decree or specific provisions of law, and shall not be open to inspection by the public.
(B) The Administrator, any of his agents or employees, or any other agent, employee, or official of the city shall have the right to disclose to the State Commissioner of Revenue, or his duly-authorized agent or employee, any of the information protected by § 115.03, division (A) of this section, or § 115.05, provided reciprocal right to information concerning any person liable for license fees under the provisions of this chapter is made available to the city by state authorities, and provided further that the city may publish statistics based on information obtained in the administration of this chapter as long as the published statistics do not reveal the identity of any licensee.
(Ord. O-37-81, passed 8-25-81)
The Administrator, any of his agents or employees, or any other official, agent, or employee of the city who divulges any information obtained under the provisions of this chapter, except for the purpose of administering this chapter as herein provided, shall be guilty of a violation of this chapter.
(Ord. O-37-81, passed 8-25-81) Penalty, see § 115.99
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