SEC. 11-2. PURPOSE.

   The business tax imposed by this article is for revenue purposes only.

(`64 Code, Sec. 16-2) (Ord. No. 2456, 2838)

SEC. 11-3. PAYMENT OF OTHER BUSINESS TAXES.

   Any person required to pay a business tax for conducting a business under this chapter shall not be relieved from the payment of any business tax for the privilege of conducting such business required under any provision of the code or any other ordinance or regulation of the city.

(`64 Code, Sec. 16-3) (Ord. No. 2456, 2838)

SEC. 11-4. BUSINESS TAX CERTIFICATE REQUIRED.

   (A)   Any person conducting a business within the city shall obtain a business tax certificate and pay a business tax and the following business tax fees when applicable: an application fee, a renewal fee, an amendment fee, a duplicate tax certificate fee, a duplicate sticker fee and a fingerprint report fee. The amount of the business tax and the fees shall be set in the business tax schedule. The amount of the fees shall not exceed the city's actual cost of processing applications, renewals, amendments, duplicate business tax certificates, duplicate stickers and fingerprint reports.

   (B)   This article applies to any business conducted within the city, regardless of whether the business is conducted from a fixed or other place of business or outside of the city.

(`64 Code, Sec. 16-4) (Ord. No. 2456, 2838)

SEC. 11-5. MULTIPLE TAX CERTIFICATES; BRANCH ESTABLISHMENTS.

   (A)   A person shall obtain a separate business tax certificate for each separate type of business conducted at the same or different locations.

   (B)   Notwithstanding subsection (A) of this section, any person conducting two or more types of businesses at the same location or at different locations, which businesses are under the same management and are all taxable herein on gross receipts, whether optionally or otherwise, and which use a single set or an integrated set of books and records, may, at his/her option, pay only one business tax calculated on all gross receipts of the type of businesses under the schedule that applies to the business of such person that requires the highest percentage payment on such gross receipts. In such case, such person shall obtain a business tax certificate for each branch establishment or location.

   (C)   A person shall obtain a business tax certificate for each branch establishment of the same business.

   (D)   A person shall conduct only the business for which a business tax certificate is obtained at the location and in the manner stated in such business tax certificate.

(`64 Code, Sec. 16-5) (Ord. No. 2456, 2838)

SEC. 11-6. EVIDENCE OF CONDUCTING BUSINESS.

   When any person shall by use of signs, circulars, cards, telephone book, newspapers, computer network, or other means, advertise, hold out or represent that he/she is conducting business in the city, or when any person submits a bid or proposal to do work or supply goods or materials in the city, or when any person holds an active license or permit or fictitious business name statement or seller's permit issued by a governmental agency indicating that he/she is conducting business in the city, and such person fails to deny by a sworn statement given to the collector that he/she is not conducting a business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that such person is conducting a business in the city.

(`64 Code, Sec. 16-6) (Ord. No. 2456, 2838)