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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)
(A) The business taxes shall not be so applied as to occasion an undue burden on interstate, intercity or intrastate commerce or bear an unfair relationship to the proportion of the taxed activity taking place within the city or be violative of the equal protection and due process clauses of the Constitution of the United States and the State.
(B) If a certificant or applicant for a business tax certificate believes that the business tax imposed places an undue burden upon interstate, intercity or intrastate commerce or bears an unfair relationship to the proportion of the taxed activity taking place within the city or is violative of such constitutional clauses, such person may apply to the collector for an apportionment of the tax.
(C) Such application may be made before, at the time of, or within six months after payment of the business tax. The applicant or certificant shall, by sworn statement and supporting testimony, show his/her method of business, the gross volume or estimated gross volume of business, and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation.
(D) The collector shall then conduct an investigation and fix as the business tax for the applicant or certificant, an amount that is reasonable and nondiscriminatory, or if the business tax has already been paid, order a refund of the amount over and above the business tax so fixed. In fixing the business tax to be collected, the collector may base the business tax on a percentage of gross receipts or any other measure that will assure that the business tax assessed is uniform with that assessed on businesses of like nature.
(E) Should the collector determine the gross receipts measure of business tax to be the proper basis, the collector may require the applicant or certificant to submit, either at the time of termination of the business of the city or at the end of each three-month period, a sworn statement of the gross receipts and may require the applicant or certificant to pay the amount of business tax therefor.
(F) The collector shall give the applicant or certificant notice of a determination made pursuant to section 11-7(D) by personal service or by depositing the notice in the United States mail, postage prepaid, addressed to the applicant or certificant at his/her last known address. The applicant or certificant may within 15 days after the mailing or serving of such notice, appeal the collector's decision to the city manager in accordance with section 11-26.
(`64 Code, Sec. 16-7) (Ord. No. 2456, 2838)
(A) Any person claiming an exemption from taxation under this chapter shall file a sworn statement with the collector, stating the facts on which exemption is claimed, as well as documentation requested by the collector to support the requested exemption, such as, but not limited to, evidence of non-profit status, prior year's tax returns, or licensing by the State. If the claim is not substantiated, such person shall be required to obtain the business tax certificate and pay the taxes imposed by the business tax schedule.
(B) The collector shall give the person claiming an exemption from taxation notice of the collector's decision by personal service or by depositing the notice in the United States mail, postage prepaid, addressed to such person at his/her last known address. Such person may, within 15 days after the mailing or serving of such notice, appeal the collector's decision to the city manager in accordance with section 11-26.
(`64 Code, Sec. 16-8) (Ord. No. 2456, 2838)
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