§ 36.02. Application for and Payment of Local Business Tax by Certain Persons Required.

(1)

It is unlawful for any person to carry on or engage in any business, profession, or occupation described or designated in this chapter without having first made application to the Office of Permitting Services on a form or forms and in a manner to be provided and prescribed by the Economic Development Director and having paid the business tax as provided herein and having lawfully in his/her possession, a valid and unrevoked business tax receipt for the current business tax year or shorter period specified, and having otherwise complied with the terms and provisions of this chapter.

(2)

Any sign, advertisement, building occupancy, directory listing or activity indicating that a business, profession or occupation is being conducted at a location within this municipality shall be prima facie evidence that the person is liable for a business tax.

(3)

Any person owing delinquent business taxes shall be required to pay such delinquent business taxes before being issued a new business tax receipt.

(4)

Any person applying for or renewing a Business Tax Receipt to engage in any business, occupation or profession shall pay a twenty dollar ($20) non-refundable administrative or processing fee.

(Ord. of 8-13-1973, § 1; Ord. of 2-25-1991, Doc. #24607; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 3, Doc. #020722703; Ord. of 6-21-2004, § 1, Doc. #040621909; Ord. of 10-16-2006, § 1, Doc. #0610161009; Ord. of 5-10-2010, § 1, Doc. #1005101103)