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In no case shall any mistake made by the tax collector in stating, fixing or collecting the amount of any license tax prevent, prejudice or estop the city from collecting the correct amount due as provided by this article.
(Ord. No. 7885, § 2, 8-3-92)
The holder of any license required by this article shall notify the city, in writing, of the termination of his business, occupational or professional activity either before the termination date or within ten (10) days thereafter.
(Ord. No. 7885, § 2, 8-3-92)
(a) There is imposed upon any person, engaged in carrying on any and all professions, trades, callings, occupations, and kinds of business within the city, license taxes in the amounts prescribed by this article. No person shall engage in any business in the city without first having procured a license from the city and paid the tax prescribed or without having complied with the applicable provisions of this article.
(b) This section shall not be construed to require any person to obtain a license prior to engaging in business within the city if such requirement conflicts with applicable statutes of the United States or of the state. Persons not so required to obtain a license prior to engaging in business within the city nevertheless shall be liable for payment of the tax imposed by this article.
(c) Every person who shall conduct a business, profession, trade or calling outside the city and who solicits, canvasses or advertises within the city and delivers his products or performs a service within the city shall pay a license tax.
(d) When any person shall by use of signs, circulars, cards, telephone book or newspapers, advertise, hold out, or represent that said person is engaged in business in the city, or when any person holds an active license or permit issued by a governmental agency for conducting business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that business is being conducted in the city.
(Ord. No. 7885, § 2, 8-3-92)
The tax collector, revenue investigators, and police officers shall have and exercise the power to enter, free of charge, at any time, any place of business for which a license is required by this article, and to demand the exhibition of his license for the current term from any person engaged or employed in the transaction of such business. Denial of right of entry by the licensee or his agents or employees shall be a misdemeanor. Police officers may make arrests in the discharge of their duties for violations of any provisions of this chapter.
(Ord. No. 7885, § 2, 8-3-92)
There shall be appointed revenue investigators under the civil service rules and regulations. It shall be the duty of the revenue investigators to inspect all places of business subject to the provisions of this article and the books and records thereof, and report all violations to the tax collector.
(Ord. No. 7885, § 2, 8-3-92)
It shall be the duty of the tax collector, revenue investigators, or others to whom the duty is given to cause complaints to be filed against all persons violating any of the provisions of this article.
(Ord. No. 7885, § 2, 8-3-92)
A separate license must be obtained for each branch establishment or separate place of business in which any trade, calling, profession, occupation or business is practiced, transacted or carried on.
(Ord. No. 7885, § 2, 8-3-92)
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