§ 5.04.140. Application—First business tax certificate.

Upon making application for the first business tax certificate to be issued hereunder or for a newly established business, the person shall furnish to the collector a sworn statement, upon a form provided by the collector, setting forth the following information:

A.

The exact nature or kind of business for which a business tax certificate is requested;

B.

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 place of residence of the owner of same;

C.

In the event that application is made for the issuance of a business tax certificate to a person doing business under a fictitious name, the application shall set forth the manner and place of residences of those owning said business;

D.

In the event that the application is made for the issuance of a business tax certificate to a corporation or a partnership, the application shall set forth the manner and place of residences of the officers or partners thereof;

E.

In the event that the amount of the business tax to be paid by the applicant is based upon the average number of employees or the number of persons, spaces, or items of any kind used in or pertaining to his business, he shall state in said application the annual average number of employees employed or used in the business during the preceding twelve months, or the number of such persons, spaces, or items used in or pertaining to his said business; and the business tax for the ensuing year shall be computed on such figures;

F.

Upon a person making application for a newly established business or a business which has not been operated for twelve months immediately preceding the application, in all cases where the amount of tax to be paid is based upon the average number of persons employed, the applicant shall state the estimated annual average number of employees expected to be employed or used in the business; and the business tax for the ensuing period shall be based on that figure.

(Ord. 89 § 2 (part), 1971: prior code § 6110)

(Ord. No. 595, §§ 3, 15, 9-8-15)