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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)
(a) Liens.
(1) Any tax, interest or penalty imposed under this article which has become final, as provided in this article, shall become a lien when the city perfects a notice and claim of lien setting forth the name of the taxpayer; the amount of the tax, penalty and interest; the period or periods for which they are due; and the date of accrual thereof, and stating that the city claims a lien therefor.
(2) The notice of claim of lien shall be signed by the tax collector under his official seal or the official seal of the city; and, with respect to real property, shall be recorded in the office of the county recorder of any county in which the taxpayer owns real property; and, with respect to personal property, shall be filed in the office of the secretary of state. After the notice and claim of lien is recorded or filed, the taxes, penalty and interest in the amounts specified therein shall be a lien on all real property of the taxpayer located in such county where recorded, and all tangible personal property of the taxpayer within the state, superior to all other liens and assessments recorded or filed subsequent to the recording or filing of the notice and claim of lien.
(3) Every tax imposed by this article, and all increases, interest and penalties thereon, shall become from the time the same is due and payable as a personal debt from the person liable to the city, but shall be payable to and recoverable by the tax collector and which may be collected in the manner set forth in subsection (b) below.
(4) Any lien perfected pursuant to this section shall, upon payment of the taxes, penalties and interest affected thereby, be released by the tax collector in the same manner as mortgages and judgements are released. The tax collector may, at his sole discretion, release a lien in part, that is against only specified property, for partial payment of moneys due to the city.
(b) Actions to recover tax. An action may be brought by the city attorney or other legal advisor to the city designated by the city council, at the request of the tax collector, in the name of the city, to recover the amount of any taxes, penalties and interest due under this article; provided that:
(1) No action or proceeding may be taken or commenced to collect any taxes levied by this article until the amount thereof has been established by assessment, correction or reassessment; and
(2) Such collection effort is made or the proceedings begun:
a. Within six (6) years after the assessment of the tax;
b. Prior to the expiration of any period of collection agreed upon in writing by the tax collector [and] the taxpayer before the expiration of such six-year period, or any extensions thereof; or
c. At any time for the collection of tax arising by reason of a tax lien perfected, recorded or possessed by the city under this section.
(Ord. No. 7885, § 2, 8-3-92)
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