(A) It is unlawful for any person to carry on or engage in any business, profession, or occupation described or designated in this chapter without having first done the following:
(1) Made application to the Director of Finance on forms provided by the Director of Finance;
(2) Paid the local business tax as provided herein;
(3) Having lawfully in his/her/its possession, a valid and unrevoked local business tax receipt for the current local business tax year or shorter period specified; and
(4) Having otherwise complied with the terms and provisions of this chapter.
(B) Any person applying for a local business tax receipt to engage in any business shall pay a one-time $25 non-refundable administrative processing fee. The administrative processing fee is assessed for the purpose of defraying the administrative expenses associated with the approval, processing, and issuing of a local business tax receipt. The administrative processing fee is in addition to, but not in lieu of, any local business tax imposed hereunder. Notwithstanding the foregoing, any person applying for an occupational license after July 31, 2000 but before January 1, 2001 to engage in the business of single- family or duplex lodging or commercial rental property, shall not be required to pay an administrative processing fee.
(C) (1) Any sign, advertisement, building occupancy, directory listing or activity indicating that a business, profession or occupation is being conducted at a location within this municipality shall be prima facie evidence that the person is liable for payment of the local business tax and obtaining the local business tax receipt.
(2) The fact that any person represented himself/herself as being engaged in any business for which a local business tax receipt is required under this chapter shall be evidence of the liability of such person to pay a local business tax, regardless of whether such person actually transacts any business.
(D) Any person owing delinquent local business taxes shall be required to pay such delinquent taxes before being issued a new or renewed local business tax receipt.
(E) No local business tax receipt shall be issued unless the federal employer identification number or social security number is obtained from the person obtaining a local business tax receipt.
(Ord. O-95-44, passed 7-26-95; Am. Ord. O-2000-36, passed 10-4-00; Am. Ord. O-2007-07, passed 4-18-07)