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(a) Partnerships. Application for a public utility license for a partnership engaging or continuing in business in the city shall provide, as a minimum, the names and addresses of all general partners. Licenses issued to persons engaged in business as partners, limited or general, shall be in the name of the partnership.
(b) Corporations. Application for a public utility license for a corporation engaging or continuing in business in the city shall provide, as a minimum, the names and addresses of both the chief executive officer and chief financial officer of the corporation. Licenses issued to persons engaged in business as corporations shall be in the name of the corporation.
(c) Multiple Locations or Multiple Business Names. A person engaged in or conducting one (1) or more businesses at two (2) or more locations or under two (2) or more business names shall procure a license for each such location or business name. A "location" is a place of a separate business establishment.
(d) Conditions. Licenses shall not be issued until all legal requirements are met. It shall be a condition precedent to the issuance of a license that all statutes, ordinances, regulations and other requirements affecting the public peace, health and safety be complied with in total.
(Ord. No. 6926, § 1.B, 4-18-88)
(a) Except as provided in section 19-920, the privilege license shall be valid only for the calendar year in which it is issued unless renewed each year by filing the appropriate application for renewal and paying the renewal fee of forty-five dollars ($45.00) which is due and payable on January 1 and shall be considered delinquent if not received on or before the last business day of January. Application and payment for renewal must be received within the tax collector's office by such date to be deemed filed and paid.
(b) The public utility license shall be nontransferable between owners or locations, and shall be on display to the public in the licensee's place of business.
(c) Any licensee who permits his license to expire through cancellation as provided in section 19.720,* by his request for cancellation, by surrender of the license, or by the cessation of the business activity for which the license was issued, and who thereafter applies for license, shall be granted a new license as an original applicant and shall pay the current license fee. Any licensee who loses or misplaces his public utility license which is still in effect shall be charged the current license fee for each reissuance of a license.
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* Editors Note: There is no § 19-720; reference presumably should be to § 19-920.
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(d) Any taxpayer who fails to renew his license on or before the date provided in subsection (a) above shall be deemed to be operating without a license after such date and until the appropriate application for renewal and a renewal fee of sixty-seven dollars and fifty cents ($67.50) has been received by the tax collector.
(Ord. No. 6926, § 1.B, 4-18-88; Ord. No. 10448, §§ 16, 17, 9-5-07, eff. 1-1-08)
(a) Cancellation. The tax collector shall be authorized to cancel the city public utility license of any licensee as "inactive" if the taxpayer, required to report monthly to the city, has neither filed any return nor remitted to the city any taxes imposed by this article for a period of six (6) consecutive months; or, if required to report quarterly, has neither filed any return nor remitted any taxes imposed by this article for two (2) consecutive quarters; or, if required to report annually, has either filed any return nor remitted any taxes imposed by this article when such annual report and tax are due to be filed with and remitted to the tax collector.
(b) Revocation. If any licensee fails to pay any tax, interest, penalty, fee or sum required to be paid to the city under this article, or if such licensee fails to comply with any other provisions of this article, the tax collector shall be authorized to revoke the city public utility license of said licensee.
(c) Notice and Hearing. The tax collector shall deliver notice to such licensee of cancellation or revocation of the public utility license. If within twenty (20) days the licensee so notified requests a hearing, he shall be granted a hearing before the tax collector.
(d) Relicensing. After cancellation or revocation of a taxpayer's license, the taxpayer shall not be relicensed until all reports have been filed; all fees, taxes, interest, and penalties due have been paid; and he is in compliance with the provisions of this article.
(Ord. No. 6926, § 1.B, 4-18-88)
It shall be unlawful for any person who is required by this article to obtain a public utility license to engage in or continue in business within the city without a license. The tax collector shall assess any delinquencies in tax, interest and penalties which may apply against such person upon any transactions subject to the taxes imposed by this article.
(Ord. No. 6926, § 1.B, 4-18-88)
(a) It shall be the duty of every person subject to the tax imposed by this article to keep and preserve suitable records and such other books and accounts as may be necessary to determine the amount of tax for which he is liable under this article. The books and records must contain, at a minimum, such detail and summary information as may be required by regulation. It shall be the duty of every person to keep and preserve such books and records for a period equal to the applicable limitation period for assessment of tax, and all such books and records shall be open for inspection by the tax collector during any business day.
(b) The tax collector may direct, by letter, a specific taxpayer to keep specific other books, records and documents. Such letter directive shall apply:
(1) Only for future reporting periods; and
(2) Only by express determination of the tax collector that such specific recordkeeping is necessary due to the inability of the city to conduct an adequate examination of the past activities of the taxpayer, which inability resulted from inaccurate or inadequate books, records, or documentation maintained by the taxpayer.
(Ord. No. 6926, § 1.B, 4-18-88)
(a) All deductions, exclusions, exemptions and credits provided in this article are conditional upon adequate proof and documentation of such as may be required either by this article or regulation.
(b) Any person who claims and receives an exemption, deduction, exclusion or credit to which he is not entitled under this article shall be subject to, liable for, and pay the tax on the transaction as if the vendor subject to the tax had passed the burden of the payment of the tax to the person wrongfully claiming the exemption. A person who wrongfully claimed such exemption shall be treated as if he is delinquent in the payment of the tax and shall be subject to interest and penalties upon such delinquency. However, if the tax is collected from the vendor on such transaction it shall not again be collected from the person claiming the exemption, or if collected from the person claiming the exemption it shall not also be collected from the vendor.
(Ord. No. 6926, § 1.B, 4-18-88)
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