Every person, firm, association or corporation who engages in, exercises or pursues a business, profession, trade, occupation or privilege for which a license is required, at or from more than one place in the city, or who engages in, exercises or pursues more than one such business, profession, trade, occupation or privilege, shall pay the fee, and secure a separate license for each such place or for each such business, profession, trade, occupation or privilege. (1989 Code § 9-104)
A. Tax: It is unlawful for any person, firm, association or corporation to engage in, exercise or pursue any business, profession, trade, occupation or privilege for which a license tax is levied by this chapter or by any other ordinance or ordinance provision without paying the license tax, and securing and possessing a valid license therefor. Upon making proper application to the city clerk, the payment of the license tax and fulfillment of any other condition which may be prescribed by law and/or ordinance, the city clerk shall issue a license therefor. Such license taxes shall be credited to the general fund of the city.
B. Term: Annual licenses shall expire on April 30 of the year for which they are issued. When an annual license is issued after May 1 for the remainder of the year to a person, firm, association or corporation just beginning to engage in, exercise or pursue a business, profession, trade occupation or privilege, the tax collected shall be a fractional part of the annual tax equal to the fraction of the year remaining, in an amount such as established by resolution of the city council. (1989 Code § 9-103; amd. 2002 Code)
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