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The collector may, for good cause shown, extend the time for filing any required sworn statement or application for a period not exceeding 30 days, and waive any penalty that would otherwise have accrued. Any person receiving such extension shall pay 10% simple interest for the period of extension added to any business tax the collector determines to be payable.
(`64 Code, Sec. 16-17) (Ord. No. 2456, 2838)
No business tax certificate issued pursuant to this article shall be transferable. If a business is transferred by sale or otherwise to another person, the transferee shall apply for a new business tax certificate and shall not be entitled to operate the business pursuant to the business tax certificate issued to the transferor.
(`64 Code, Sec. 16-18) (Ord. No. 2456, 2838)
If a certificant files a sworn statement that a business tax certificate has been lost or destroyed and pays the duplicate business tax certificate fee, the collector may issue a duplicate business tax certificate.
(`64 Code, Sec. 16-19) (Ord. No. 2456, 2838)
(A) Any certificant conducting business at a fixed place of business in the city shall post the business tax certificate in a conspicuous public location at the place of business.
(B) Any certificant conducting business, but not operating at a fixed place of business in the city, shall keep the business tax certificate on his/her person at all times while conducting the business.
(C) Whenever an identifying sticker, tag, plate, or symbol has been issued for any vehicle, device, machine, or other piece of equipment included in the measure of a business tax, the person to whom such sticker, tag, plate, or symbol has been issued shall keep it firmly affixed on each vehicle, device, machine, or piece of equipment at the locations designated by the collector. During the period of issuance, the sticker, tag, plate, or symbol shall not be removed from any vehicle, device, machine, or piece of equipment in use.
(D) No person shall fail to affix any identifying sticker, tag, plate, or symbol to the vehicle, device, machine, or piece of equipment for which the same has been issued at the location designated by the collector, or give away, sell or transfer any identifying sticker, tag, plate, or symbol to another person, or permit its use by another person.
(E) No person shall photocopy or duplicate in any other manner or possess any photocopied or duplicated identifying sticker, tag, plate, or symbol to a vehicle, device, machine, or piece of equipment.
(F) A business tax certificate, identifying sticker, tag, plate, or symbol found in the possession of one other than the certificant shall be surrendered to the collector and canceled.
(`64 Code, Sec. 16-20) (Ord. No. 2456, 2838)
(A) Except as otherwise provided in this article, annual business taxes shall be due and payable in advance on the first day of the anniversary month of each year.
(B) Except as otherwise provided in this article, business taxes, other than annual, shall be due and payable as follows:
(1) Daily flat-rate business taxes are due and payable each day in advance.
(2) Other flat-rate business taxes are due and payable in advance on the first day of business and thereafter on the first day of any applicable period.
(`64 Code, Sec. 16-21) (Ord. No. 2456, 2838)
(A) If a person fails to pay a business tax when due, the collector shall add a penalty of $10 or 10% per month of the delinquent amount of business tax, whichever is greater. This penalty shall be assessed on the first day of each month after the due date of the business tax, up to a maximum of 50% of the amount of the business tax due.
(B) No business tax certificate or sticker, tag, plate, or symbol shall be issued, nor shall a business tax certificate that has been suspended or revoked be reinstated or reissued, to any person who at the time of applying therefor is indebted to the city for any delinquent business taxes or penalties, unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent business taxes and penalties, plus 10% simple annual interest on the unpaid balance, in monthly installments or more often, extending over a period not to exceed one year.
(`64 Code, Sec. 16-22) (Ord. No. 2456, 2838)
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