§ 5.04.080. Application—First business tax certificate.

Upon a person making application for the first business tax certificate to be issued hereunder or for a newly established business, such 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 places or residences of the owners 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 names and places of residences of those owning the 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 names and places of residences of the officers or partners thereof;

E.

In all cases where the amount of business tax to be paid is measured by gross receipts, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of the business tax to be paid by the applicants;

F.

Any further information which the collector may require to enable him to issue the type of business tax certificate applied for.

If the amount of the business tax to be paid by the applicant is measured by gross receipts, he shall estimate the gross receipts for the period to be covered by the business tax certificate to be issued. Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount of business tax to be paid by the applicant; provided, however, the amount of the business tax so determined shall be tentative only, and such person shall, within thirty days after the expiration of the period for which such business tax certificate was issued, furnish the collector with a sworn statement, upon a form furnished by the collector, showing the gross receipts during the period of such business tax certificate, and the business tax for such period shall be finally ascertained and paid in the manner provided by this chapter, for the ascertaining and paying of renewal business taxes for other businesses, after deducting from the payment found to be due, the amount paid at the time such first business tax certificate was issued.

The collector shall not issue to any such person another business tax certificate for the same or any other business until such person shall have furnished to him the sworn statement and paid the business tax as herein required.

(Ord. 659 §9, 1975).