A. Every person desiring to engage in or conduct a business of retail sales, including building and construction materials, and/or renting a hotel-motel room as defined, and/or selling liquor by-the-drink, and/or the business of sales as defined in this chapter within the City of Sun Valley, irrespective of where the sale occurs, shall file with the City Clerk an application for a Municipal Sales Tax permit ("permit") for each place of business. A separate permit is required for each place of business within the City of Sun Valley. Every application for a permit shall be made upon 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 reasonably 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. The initial permit shall be issued upon completion of the application and payment of a ten dollar ($10.00) application fee for each permit sought. By resolution duly adopted by the City Council, the amount of the application fee may be changed from time to time as may be reasonably required.
B. Upon filing an application meeting the requirements set out 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 the Municipal Sales Tax number which shall be used by the applicant as an identifying number on all filing, payment and correspondence with regard to the Nonproperty Tax imposed under this chapter.
D. The City Clerk may provide by rule of the temporary suspension of permits held by persons engaged in seasonal business or who may otherwise temporarily not be actively engaged in the business of making sales subject to tax under this chapter. (Ord. 484, 7-7-2016, eff. 10-1-2017)