Every person required to have a business tax certificate pursuant to the provisions of this chapter shall make an application, for the same to the Collector of the City, and, upon the payment of the prescribed business tax, the Collector shall issue to such person a business tax certificate which shall contain the following information:
(a) The name of the person to whom the business tax certificate is issued;
(b) The business taxed;
(c) The place where such business is to be transacted and carried on;
(d) The date of the expiration of such business tax certificate; and
(e) Such other information as may be necessary for the enforcement of the provisions of this chapter.
Whenever the business tax imposed pursuant to the provisions of this chapter is measured by the number of vehicles, devices, machines, or other pieces of equipment used, or whenever the business tax is measured by the gross receipts from the operation of such items, the Collector shall issue only one business tax certificate; provided, however, the Collector may issue for each tax period for which the business tax has been paid one identification sticker, tag, plate, or symbol for each item included in the measure of the tax or used in a business where the tax is measured by the gross receipts from such items.
(§ 2, Ord. 176-NS, eff. December 4, 1970)