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All business operations tax certificates shall be prepared and issued by the administrator upon payment of the sum required by the provisions of this chapter to be paid therefor. Each certificate so issued shall contain the following:
A. The name of the person to whom it is issued and the name under which the business is to be operated;
B. The type of business taxed and the business classification number;
C. The address of the location from which the business is conducted, or where no fixed place of business is maintained, the mailing address of the person to whom the certificate has been issued. A post office box shall not be sufficient address for this purpose. The mailing address so appearing shall be the address to which all notices required or authorized in this chapter shall be sent unless the business obtaining the certificate shall request in writing that another address be used for such purpose;
D. A receipt for the amount of tax paid;
E. The date of expiration of the certificate. (Prior code § 23.02.201)
A certificate shall be valid only after the administrator's stamp or endorsement has been affixed thereto indicating payment has been received of the amount of the tax and penalties thereon, if any. A certificate, however, which has been paid for by a check or bank draft which was subsequently dishonored by the bank upon which it was drawn shall not be a valid certificate even though the administrator's stamp or endorsement appears thereon, and the person operating the business for which the certificate was issued shall be deemed to be operating without a valid certificate and shall be subject to the penalties provided in this chapter for so operating. (Prior code § 23.02.202)
A separate certificate must be obtained for each branch establishment or separate place of business in which the trade, calling, profession or occupation is carried on, and each certificate shall authorize the person obtaining it to carry on, pursue or conduct only that trade, calling, profession or occupation described in such certificate and only at the location or place of business indicated thereon. Where more than one kind of classification of business is conducted at any one location, the classification for such business shall be determined in accordance with Section 3.08.130 of this chapter. Any interpretation hereunder shall be made by the administrator.
Notwithstanding the above provisions, however, where the business engaged in within the city is from one or more locations outside the city, only one certificate for each classification of business need be obtained by the person so engaging in that business in the city from all such outside locations; and warehouses and distributing plants located in the city and used in connection with and incidental to a business which holds a certificate at a location in the city shall not be deemed to be branch establishments or separate locations, provided all receipts from any sales made at such warehouse or distributing plants are included in the gross receipts reported by the business which holds a certificate at a location in the city, if such business holds a certificate under the gross receipts classification. (Prior code § 23.02.203)
A certificate issued under the provisions of this chapter shall be valid only for the person to whom it is issued to conduct the business specified thereon and at the location for which it was issued and for the period of time indicated on the certificate, except with the written consent of the administrator endorsed thereon in the case of a change of business ownership or location and after payment of a transfer processing fee established by resolution of the city council.
No person shall use or attempt to use any certificate which has been issued to another person or for a different type of business or for another location or which has expired.
Any person holding a certificate shall notify the administrator if he or she ceases to operate the business or proposes to move it to another location. (Prior code § 23.02.204)
A. Every person engaged in a business subject to tax under the provisions of this chapter and which business is conducted at or from a fixed place of business in the city shall keep the certificate issued therefor posted in a conspicuous place upon the premises at or from which the business is conducted at all times during business hours.
B. Every person engaged in a business subject to tax under the provisions of this chapter but not operating from a fixed place of business in the city shall keep the certificate issued therefor upon his or her person at all times while engaged in the business for which it was issued.
C. It shall be an infraction for any person to fail to post and keep posted or fail to carry upon his or her person, as the case may be, any certificate or certificates required by the provisions of this section to be so posted or carried upon his or her person, or to give away, sell, or transfer any certificate or permit issued to any other person, or to permit its use by another person.
D. The revenue division shall issue a duplicate business tax certificate to replace any certificate issued under this chapter which has been lost or destroyed, upon payment of a fee established by resolution of the city council. (Prior code § 23.02.205)
A. Records. All persons subject to the provisions of this chapter shall keep complete records of business activities and transactions including sales, receipts, purchases, expenditures and any other record and data relevant to establishing and verifying tax liability hereunder; and shall retain all such records and data for examination by the administrator for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the administrator to examine said records at reasonable times and places for the purpose of administering and enforcing this chapter.
B. Confidentiality. The administrator and his or her deputies or authorized representatives shall not make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to pay a tax under the provisions of this chapter or divulge the amount or source of income, profits, losses, expenditures or any particular thereof, set forth in any statement of application, or permit any statement or application, or copy of either, or any other document relating thereto which contains specific information as to the amount or source of income or expenditures of any person obtaining a certificate to be seen or examined by any person; provided that nothing in this section shall be construed to prevent the disclosure to or examination of records by another city agent for the sole purpose of administering or enforcing any of the provisions of the chapter or auditing of accounts of the administrator; federal or state officials; a grand jury or court of law, upon subpoena, or in a proceeding to determine the existence or amount of any tax liability of the particular taxpayer to the city; nor shall the disclosure of the names and addresses of persons to whom certificates have been issued and the general type of their business, together with general statistics regarding business taxes collected or business done in the city, be prohibited hereunder. (Prior code § 23.02.206)
A person making application for the first certificate to be issued, or for a newly established business or for a new ownership of a previously established business, shall furnish to the administrator a sworn statement, on a form provided by the administrator, setting forth the following information:
A. The exact nature or kind of business for which a certificate is requested;
B. The place where such business is to be carried on, and if the business is not to be carried on at any permanent place of business, the places of residence of the owners of the business;
C. The fictitious name or names under which the business will be operated, if any, and the name of the person to whom the certificate is issued;
D. Such further information as the administrator may deem necessary to enable him or her to issue the certificate applied for, including, but not limited to, gross receipts information for the current and prior years.
The administrator may also collect demographic information from each applicant. This data shall be provided on a voluntary basis. (Ord. 2010-020 § 3; prior code § 23.03.301)
The determination of the type or class of business or businesses a taxpayer is engaged in or about to engage in shall be an administrative function of the administrator.
In cases where a taxpayer believes he or she is placed in the wrong business or class of business or businesses, he or she may apply in writing to the administrator for a change in his or her classification, setting forth in full his or her reason for requesting such change. The administrator shall conduct an investigation and shall thereupon render his or her decision in writing as to the proper classification or classifications.
If the taxpayer is aggrieved by the administrator's decision, he or she shall have the right of appeal to the director of finance. (Prior code § 23.03.302)
Every person subject to a business tax shall, upon the time of renewal of the business tax certificate, file with the revenue division a sworn statement setting forth the then applicable factor or factors that constitute the measure of the tax, together with such other information as shall be required by the revenue division to enable it to administer the provisions of this article and shall pay at such time the amount of the tax computed thereon. (Prior code § 23.03.303)
The administrator is not required to send a renewal, delinquency or other notice or bill to any person subject to the provisions of this chapter and failure to send such notice or bill shall not affect the validity of any tax or penalty due under the provisions of this chapter. (Prior code § 23.03.304)
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