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Except where the context otherwise requires: (a) the terms used in this Article 12 shall have the meanings given to them in Sections 852.1 and 852.2 of this Article; and (b) terms not defined in this Article that are defined in Article 6 of the Business and Tax Regulations Code shall have the same meaning as given to them in that Article.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Proposition M, 11/5/2024, Eff. 12/20/2024)
(a) The term "newly established business" means a business that was not conducted within the City during the immediately preceding tax year. The following shall not be considered newly established businesses:
(1) A business conducted from a new location, whether within or without the City, if the business conducted at the location during the preceding tax year was discontinued prior to or concurrently with commencement of business at the new location.
(2) A business that was conducted within the City at any time during the preceding tax year.
(b) The Tax Collector may, on written application by the taxpayer, and after considering all the facts and circumstances, determine that a business described in Subsection (a) of this Section is in fact newly established and not a continuation of a business conducted within the City during the immediately preceding tax year.
(Added as Sec. 852.4 by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 222-14
, File No. 140798, App. 11/7/2014, Eff. 12/7/2014)
(Former Sec. 852.1 added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered as Sec. 6.2-5 and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
The term "registration certificate" means a registration certificate issued by the Tax Collector in accordance with the provisions of this Article.
(Added as Sec. 852.7 by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered by Ord. 26-04, File No. 031990, App. 2/19/2004)
(Former Sec. 852.2 added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered as Sec. 6.2-6 and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
(Added as Sec. 852.8 by Ord. 177-01, File No. 010826, App. 8/17/2001; renumbered by Ord. 26-04, File No. 031990, App. 2/19/2004; repealed by Ord. 222-14
, File No. 140798, App. 11/7/2014, Eff. 12/7/2014)
(Former Sec. 852.3 added by Ord. 63-01, File No. 010274, App. 4/25/2001; repealed by Ord. 26-04, File No. 031990, App. 2/19/2004)
(Added as Sec. 852.9 by Ord. 177-01, File No. 010826, App. 8/17/2001; renumbered by Ord. 26-04, File No. 031990, App. 2/19/2004; repealed by Proposition M, 11/5/2024, Eff. 12/20/2024)
(Former Sec. 852.4 added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered as Sec. 852.1 by Ord. 26-04, File No. 031990, App. 2/19/2004)
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