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A. It shall be unlawful for any person to engage in the business of <br />selling tangible personal property at retail without first having obtained a license <br />therefor. In case business is transacted at one or more separate premises by one <br />person, a separate license for each place of business shall be required. Each <br />license shall be numbered and shall show the name, residence, place, and <br />character of business of the licensee, and shall be posted in a conspicuous place in <br />the place of business for which it is issued. <br /> <br /> B. A license shall be granted and renewed only upon application, <br />stating the name and address of the person desiring such a license, the name of the <br />business and the location, and such other facts as the finance director requires. <br />Such license shall be granted and issued by the finance director and shall be in <br />force and effect until December 31 of the year in which it is issued, unless <br />revoked sooner. <br /> <br /> C. For each license issued under the provisions of this Chapter, a fee <br />of twenty-five dollars ($25.00) shall be paid and shall accompany the application. <br />An annual fee of twenty-five dollars ($25.00) shall be paid for each year or <br />fraction thereof for which such license is issued or renewed. No license shall be <br />issued until the required fee has been paid in full. <br /> <br /> D. It shall be the duty of each licensee, on or before January 1 of each <br />year, to obtain a renewal of his license if he remains in the retail business or liable <br />to account for the tax provided for in this Chapter. <br /> <br /> E. No license shall be transferable except that a person may move his <br />place of business within the city. Upon moving a place of business within the <br />city, each licensee shall notify the finance director in writing of such change. <br /> <br /> F. The finance director may, after a reasonable notice and opportunity <br />for hearing, revoke the license of any person found to have violated any provision <br />of this title. <br /> <br /> G. Any person engaged in the business of selling tangible personal <br />property at retail in the city without having secured a license therefor, except as <br />specifically provided in this Chapter, shall be guilty of a violation of this Chapter. <br /> <br />Sec. 3.20.250. Taxpayer responsibilities. <br /> <br /> A. The tax imposed by this Chapter shall be in addition to all other <br />taxes imposed by law, except as otherwise provided in this Chapter. <br /> <br /> B. It is unlawful for any retailer to advertise or hold out or state to the <br />public or to any customer, directly or indirectly, that the sales tax or any part <br />thereof imposed by this Chapter shall be assumed or absorbed by the retailer or <br /> <br />16 <br /> <br /> <br />