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No license levied under this article upon practice, transaction or carrying on of any profession, trade, calling, occupation or business licensed by the city shall be presumed to apply to any part of such practice, transaction or carrying on of any profession, trade, calling, occupation or business which is a part of interstate commerce; or in which such practice, transaction, calling, occupation or business is conducted as an agency or department of the United States Government for which such government has failed to make provisions allowing states and municipalities to so tax.
(Ord. No. 7885, § 2, 8-3-92)
The conviction and punishment of any person for transacting any trade, calling, profession, occupation or business without a license shall not excuse or exempt such person from the payment of any license due or unpaid at the time of such conviction.
(Ord. No. 7885, § 2, 8-3-92)
(Ord. No. 7885, § 2, 8-3-92; Ord. No. 9240, § 3, 6-21-99)
At a minimum, the applicant shall provide the following information to the tax collector:
(1) The name of the person to whom the license is issued;
(2) The business licensed;
(3) The place where such business is to be transacted and carried on;
(4) The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residence of the owners of same;
(5) In the event that application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residences of those owning said business;
(6) In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall include the names and places of residences of the officers or partners thereof;
(7) Any further information which the tax collector may require to enable the issuance of a license applied for;
(8) Such other information as may be necessary for the enforcement of this article.
(Ord. No. 7885, § 2, 8-3-92)
The tax collector is hereby authorized and directed to formulate rules and regulations and prescribe forms and procedures necessary to the efficient enforcement of this article; when approved by the mayor and council, such rules and regulations, forms, and procedures, shall be binding upon and obeyed by all persons taxed by this article, after three (3) copies of any such rules and regulations shall have been filed in the office of the city clerk and there kept for the use of any such taxpayer and the public at any time during regular office hours of that office. A printed copy of all rules and regulations shall be furnished to any person taxed by this section at minimal cost upon request.
(Ord. No. 7885, § 2, 8-3-92)
There shall be an exemption of half (fifty (50) percent) of the license tax as set out in section 19-41A of this article for persons who are actively engaged in business and whose gross income or gross receipts do not exceed two thousand five hundred dollars ($2,500.00) for the previous quarter. The licensee shall have the burden of applying for the exemption hereby authorized and of establishing the level of gross income or gross receipts derived during that quarter to the satisfaction of the tax collector.
(Ord. No. 7885, § 2, 8-3-92)
The determination of the tax collector of any amount due pursuant to this article is subject to the provisions of section 19-570 of article II, relating to hearings or appeals.
(Ord. No. 7885, § 2, 8-3-92)
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