A. All collectors shall file with the city an application for a certificate of registration on a form prescribed by the city, not more than 10 days after the date of commencing business or the opening of an additional
place of business. The application must contain or be accompanied by:
1. the name and mailing address of the applicant;
2. the location at which the applicant will conduct its business or transactions subject to the tax under this chapter will occur; if the applicant's business is to be conducted from one or more vessels, the name of the vessels and the general location or areas in which each vessel will operate;
3. if the applicant is a buyer of raw seafood products:
a. the applicant's Alaska Fisheries Business License number;
b. a copy of the applicant's most recent Alaska Fisheries Business License Tax filing; and
c. a copy of the most recent statement provided the state of the amount of fisheries' products the person expects to produce during the applicant's license year;
4. A description and the location of real and personal property owned by the applicant in the city and other information with respect to the description, location and values of the property which the city may require.
B. Upon the receipt of a properly executed application, the mayor will issue without charge to the seller or, in the case of raw fish products, the buyer, a certificate of registration, stating the address of the place of business to which it is applicable and authorizing the seller to collect the tax. The certificate must be prominently displayed at the place of business named therein. A seller or buyer who has no regular place of business shall attach such certificate to his stand, truck or other merchandising devise.
C. The certificate of registration is non-assignable and non-transferable and must be surrendered to the mayor by the seller or buyer to whom it was issued upon his ceasing to do business at the location named therein. If the business is continued at the same location but there is a change in its form of organization such as from a single proprietorship to a partnership or corporation, the admission or withdrawal of a partner or any other change, the seller or buyer making such change shall surrender his old certificate to the mayor for cancellation. The successor seller or buyer is required to file a new application for a certificate of registration. Upon receipt of such application, properly executed, a new certificate will be issued to such successor seller or buyer.
D. When there is a change of location for the seller's or buyer's place of business, a new certificate of registration is required showing a new address.
E. Before issuing a certificate of registration, the mayor may require the applicant to post a bond, furnish a statement of net worth, or furnish additional security to insure the full and prompt payment of taxes to be collected under such certificate when in his or her judgment it is in the best interest of the city to do so.
F. A seller or buyer who obtains or should obtain a certificate of registration in accordance with this chapter hereby consents to the inspection of his or her Alaska Fisheries Business Tax returns and other information, such as amended tax returns for prior or current years or other records filed by the registrant with the State of Alaska for the purpose of enforcement and administration of the provisions of this section.
(Ord. 77-01 (part), 1977; Ord. 81-04 § 1 (part), 1981; Ord. 89-02 § 8, 1989; Ord. 05-02, 2005)