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Ordinance 98-45
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Ordinance 98-45
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Last modified
9/13/2021 10:45:58 AM
Creation date
1/25/2006 4:40:49 PM
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CityClerk-Ordinances
Ordinance Number
98-45
Date (mm/dd/yyyy)
09/17/1998
Description
Adopt Ocupational License Tax
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<br />E. Upon written request and presentation ofthe original License by the Licensee and any proof <br />as required by the City, a change of Business name may be made upon payment ofa fee of$1O.00. <br /> <br />F. It shall be the duty of every Person assuming operation of or purchasing an existing Business <br />which is required to be licensed under this article to notify the City License Officer and to comply <br />with the requirements of this article within 30 days of such assumption or purchase. <br /> <br />Section 6. <br /> <br />Due date for payment of occupational License Tax delinquent payment penalties. <br /> <br />A. Licenses shall be sold by the City commencing on September 1 of each year. The Tax shall <br />be due and payable on October 1 of each year. If October 1 falls on a weekend or holiday, the Tax <br />shall be due and payable on or before the first working day following October 1. Those Licenses <br />not issued by October 1 shall be considered delinquent and subject to a delinquency penalty often <br />percent (10%) for the month of October, plus an additional five percent (5%) penalty for each month <br />of delinquency thereafter until paid; provided, that the total delinquency penalty shall not exceed <br />25% of the Tax due. <br /> <br />B. Any Person engaging in or managing any Business without first obtaining a License, if <br />required under this article, shall be subject to a penalty of25 % of the Tax determined to be due, in <br />addition to any other penalty provided by law or ordinance. <br /> <br />Section 7. <br /> <br />Issuance of License: ap1>lication. <br /> <br />A. No License shall be issued except upon written application filed with the City License <br />Officer. Such application shall be filed on forms prescribed by the City and shall include a <br />statement, under Oath, detailing the full and complete information necessary to calculate the <br />applicable Tax. An application fee of$1 0.00 shall be assessed for either the issuance or transfer of <br />such license. <br /> <br />B. It shall be unlawful for any Person applying to the City License Officer for a License to make <br />a false statement in connection with any application for a License under this article. <br /> <br />C. All occupational licenses shall be applied for and issued in the real name of the applicant. <br />In cases where the applicant does or will do business under a fictitious trade name or firm name, the <br />application and license, ifissued, will show the real name as well as the fictitious trade or firm name <br /> <br />o 98- Occupational License Tax <br /> <br />-3- <br />
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