A. Every person desiring to engage or conduct business in the city of Sandpoint shall file with the city clerk an application for a municipal nonproperty tax permit for each place of business. A separate permit is required for each place of business within the city. Application shall be made on a form prescribed by the city clerk and shall set forth the name under which the applicant transacts or intends to transact business, the location of the business or places of business, and such other information as the city clerk may require. The application shall be signed by the owner, if he is a natural person, or, in the case of an association or partnership, by a member or partner, or, in the case of a corporation, by an executive officer or other person authorized by the corporation to sign the application.
B. Upon filing an application meeting the requirements set forth above, the city clerk shall issue to each applicant a permit for each place of business. A permit shall not be assignable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall, at all times, be conspicuously displayed at the location for which it was issued. Issuance of a permit may be subject to additional requirements as set forth in this chapter.
C. On the face of the permit shall be fixed a municipal nonproperty tax permit number, which shall be used by the applicant as an identifying number on all filing, payment and correspondence with regard to the tax imposed under this chapter. (Ord. 1320, 12-2-2015, eff. 1-1-2016)