40.04(A) One act constitutes evidence of engaging in
. For purposes of this Chapter, any
shall be presumed to be engaged in
in the
and thus responsible for paying a
, when that
does any of the following:
40.04(A)(1) Submits a
and/or Federal filing indicating a
address located within the
. Such filings include, but are not limited to:
40.04(A)(1)(a) Filings with the Secretary of State indicating a principal address located within the
,
40.04(A)(1)(b) Filings regarding a Federal Employer Identification Number (FEIN) or Taxpayer Identification Number (TIN), and
40.04(A)(1)(c) Filings regarding a sales tax certificate.
40.04(A)(2) Transacts Commerce from a
within the
,
40.04(A)(3) Utilizes a
as a location for an address for
correspondence,
40.04(A)(4) Executes a commercial lease for a location within the
,
40.04(A)(5) Holds an active license, permit or business tax receipt issued by a governmental agency indicating that
utilizes a business or mailing address within the
,
40.04(A)(6) Holds a Certificate of Use for a
located within the
, or
40.04(A)(7) Submits tangible personal property tax documentation to the County that indicates a business address within the
.
40.04(B) Affidavit rebutting presumption.
40.04(B)(1) A
that is presumed to be engaged in
in the
pursuant to § 40.04(A) may rebut the presumption by filing a sworn statement to the
, under penalty of perjury and on a form provided by the
, that such
is not engaged in
in the
(i.e. that the
is not, from or within the
: manufacturing, distributing, repairing, buying, selling, or offering for sale goods; providing, scheduling, selling or offering for sale services; leasing property for nonresidential purposes; or transacting any other commerce).
40.04(B)(2) The sworn statement must be filed with the
for each
in which a
desires to rebut the presumption of engaging in
. It shall be the duty of the
filing the sworn statement to notify the
of any changes that affect the continued accuracy of the sworn statement.
40.04(B)(3) A
may rebut the presumption of engaging in
for current or prior fiscal years; however no refunds will be issued for any fiscal year in which a
fails to file the sworn statement described in (B)(1) above prior to October 1 of the applicable fiscal year.
40.04(C) Advertising with address located in
. Any
who by use of
, circulars, cards, websites, telephone books, electronic communications, newspapers, letterhead, or any other means, advertises, holds out, or represents that the
engages in
with an address located within the
, is engaging in
in the
.
(Ord. 2010-11, passed 10-4-2010; Am. Ord. 2012-10, passed 4-16-2012; Am. Ord. 2012-16, passed 9-12-2012; Am. Ord. 2015-03, passed 2-17-2015)