§ 16-13. Procedure for issuance of local business tax receipt.

(a)

Formal application required. Every person required to procure a local business tax receipt under the provisions of any ordinance or law of the city shall submit, if requested, an application for such local business tax receipt to the city license officer. The application shall contain the following:

(1)

Form. A written statement upon forms provided by the city; such forms shall include an affidavit to be sworn to by the applicant.

(2)

Contents. The disclosure of all information necessary to comply with application form and of any other information which the city license officer shall find to be reasonably necessary to the fair administration of this chapter.

(3)

Payment of fees. The full amount of fee to be chargeable for such local business tax receipt.

(b)

Issuance of receipts. Whenever a local business tax receipt cannot be issued at the time the application for the same is made, the city license officer shall issue a receipt to the applicant for the money paid in advance. Such receipt shall not be construed as the approval of the city license officer for the issuance of a local business tax receipt; nor shall it entitle or authorize the applicant to open or maintain any business contrary to the provisions of this chapter.

(c)

Duplicate local business tax receipt procedure. A duplicate local business tax receipt or special permit shall be issued by the license officer to replace any local business tax receipt which has been lost, stolen, defaced or destroyed, without any willful conduct on the part of the local business tax receipt holder, upon the filing by the local business tax receipt holder of an affidavit sworn to before a notary public of this state attesting to such fact, and the paying to the city license department of a fee of fifteen dollars ($15.00).

(d)

Scope of local business tax receipt; transferability. Any local business tax receipt shall be good only for the particular business, profession or occupation and at the particular place of business designated in the local business tax receipt and only for the person to whom the local business tax receipt was issued; provided, however, that all local business tax receipts may be transferred to a new owner upon a bona fide sale of the business, upon payment to the city license department a local business tax receipt transfer fee of fifteen dollars ($15.00), and presentation of evidence of the sale and the original local business tax receipt. A local business tax receipt may be moved from one business location to another within the city, upon payment to the city license department of a local business tax receipt transfer fee of fifteen dollars ($15.00) and presentation of the original local business tax receipt.

(e)

Nonapproval of local business tax receipt. The city license officer shall, upon disapproving any application submitted under the provisions of this chapter, refund all fees paid in advance to the applicant, provided the applicant is not otherwise indebted to the city.

(f)

Compliance pending legal action. When the issuance of a local business tax receipt is denied and any action instituted by the applicant to compel its issuance, such applicant shall not engage in the business for which the local business tax receipt was refused unless a local business tax receipt be issued to him pursuant to a judgment ordering the same.

(g)

Certificate of occupancy required. No person shall operate a business or business office in any building unless and until that building has received a certificate of occupancy from the city.

(Ord. No. 85-16, § 1, 7-23-85; Ord. No. 94-10, § 1, 8-23-94; Ord. No. 07-03, § 1, 2-13-07)