§ 75.02  OCCUPATIONAL LICENSE TAX APPLICATION AND CERTIFICATE REQUIRED.
   (A)   Every employer with employees engaged in working and rendering services to another person or business entity for compensation shall be required to file a return under this ordinance and further shall be required to complete and execute the application prescribed by the Finance Department. The applicant shall complete and execute the City of Murray's application for occupational license tax and remit a one time payment of twenty-five dollars ($25) to cover administrative costs associated herewith unless exempt under § 75.04. Upon acceptance of the application, the city will issue to the licensee an occupational license certificate, which shall contain an identifying number for tax reporting purposes. Licensees are required to notify the city of any changes in address, the cessation of employment of an employee, or any other changes that render the information supplied to the city in the license application inaccurate.
   (B)   Each year, the city shall issue an occupational license certificate to each employer licensed under this chapter. The certificate shall show the year, for which it is issued, the name of the employer to which it is issued, and the address or location of the employer being licensed. Each employer shall maintain the license certificate at its principal place of employment in the city if located in the city.
(Ord. 2017-1743, passed 8-24-17)