Business tax receipts shall not be issued for more than one year and shall expire September 30 of each year and be transferable as may be provided by ordinance. The agent or agents of proprietors shall be severally responsible for carrying on business as if they were proprietors. The fact that any person, firm, or corporation reporting himself or itself as engaged in any business calling, profession, or occupation for the transaction of which a business tax receipt is required, or that person, firm, or corporation exhibiting a sign or advertisement indicating engagement in that business calling, profession, or occupation, shall be conclusive evidence of the liability of the person, firm, or corporation to pay a business tax receipt.
(Special Acts, Ch. 57-1754, §§ 123, 124) (‘58 Code, § 22.01.1(b)) (Am. Ord. 97-7, passed 10-8-96; Am. Ord. 2007-57, passed 7-10-07; Am. Ord. 2010-02, passed 10-27-09)
Editor's note:
Section 113.12 is composed of provisions previously set out as sections 123 and 124 of the Charter. The transfer of those sections was at the specific request of the city, pursuant to the Municipal Home Rule Powers Act.