Loading...
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)
Loading...