§ 9-138. Initial application, renewal application and interim application.

(a)

No initial or original business tax receipt shall be issued except upon written application of the person applying for the same. The tax collector, before issuing an initial or original tax receipt shall require the person applying for such business tax receipt to file a statement listing the business owner(s) or principal(s), the physical location of the business, mailing address of the business, type of business, and, when applicable, information related to the required exhibit of all applicable state licenses, certifications, or registrations or proof of copy of same. Initial or original applications for a business tax receipt shall be retained as a part of the records of the tax collector's office.

(b)

No renewed business tax receipt shall be issued except upon written application of the person applying for the same. The tax collector, before issuing a renewed tax receipt shall require the person applying for such business tax receipt to file a statement listing the business owner(s) or principal(s), the physical location of the business, mailing address of the business, type of business, and, when applicable, information related to the required exhibit of all applicable state licenses, certifications or registrations, or proof of copy of same. Renewal applications for a business tax receipt shall be retained as a part of the records of the tax collector's office.

(c)

After a business has been issued a tax receipt it may seek to change the occupations or activities listed on the applicable tax receipt by submitting an interim application. The tax collector, before issuing an updated tax receipt shall require the person applying for such updated business tax receipt to file a statement listing the current business owner(s) or principal(s), the physical location of the business, mailing address of the business, type of business, and any changes in the occupations or activities of record, including information related to the required exhibit of all applicable state licenses, certifications or registrations, or proof of copy of same. The business seeking an updated tax receipt shall pay a prorated tax of twenty (20) per cent of the applicable annual tax. Also, when the updated tax receipt falls into a higher tax classification, then the difference between the higher classification and lower classification shall also be paid prior to the issuance of an updated tax receipt.

(Ord. No. 09-070, § 8, 12-1-09)