Title 3 REVENUE AND FINANCE
Chapter 3.16 BUSINESS OCCUPATIONAL PRIVILEGE TAX
3.16.045 Occupational privilege tax license required.
A. No person shall engage in any business, trade, profession
or calling of any kind having a fixed or transitory situs within the city, for
any period of time without first having obtained a license therefor, which
license shall be granted and issued by the finance director and shall be in full
force and effect until revoked.
B. Such license shall be granted only upon the submittal of an
application stating the name and address of the person desiring such license,
the name and nature of the business, the location, including the street number,
of such business, and such other facts as may be reasonably required by the
finance director.
C. If an application for a license is submitted by an
individual or business which previously held a license, the finance director may
require that any taxes, penalties and interest due under the previous license be
paid and a bond posted in an amount set by the finance director to ensure
payment of taxes under the new license prior to the issuance of such new
license. (Ord. 1997-28 § 1 (part))