Every entity required to pay a tax under the provisions of this title shall make application to the collector in such form as the collector may prescribe. Such entity shall provide the required information to determine the nature of the proposed business in order to determine the proper business classification(s). A nonreturnable application fee for processing the business tax application will be charged at the time the application is submitted.
Such fee shall be set annually by council. Upon payment of the prescribed tax, the collector shall issue a document as described in Section 5.04.130.
A. Initial Application. Such entity making application for the first business tax certificate for a newly established or acquired business or business activity, such entity shall furnish to the collector a sworn statement, upon a form prescribed by the collector setting forth the following information:
1. The exact nature or kind of business;
2. 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;
3. When the amount of tax to be paid is measured by gross receipts, the application shall set forth such information as may be necessary to determine the amount of the tax to be paid by the applicant;
4. Any further information which the collector may deem necessary to determine the proper business tax or supply information to other governmental agencies.
B. Renewal Application. Such entity making application for the renewal for a business tax certificate shall furnish to the collector a sworn statement, upon a form prescribed by the collector setting forth:
1. Information concerning the applicant's business during the preceding year, as required by the collector to ascertain the amount, of the tax to be paid by such entity pursuant to the provisions of this title;
2. In cases where the amount of the tax to be paid is measured by gross receipts, the application shall set forth such information as may be necessary to determine the amount of the tax to be paid by the applicant;
3. Any further information which the collector may deem necessary to determine the proper business tax or supply the required information to other governmental agencies. (Ord. 9517 § 1 (part), 1995: prior code § 6012)