§ 7-32. Requirements for issuance.  


Latest version.
  • (a)

    The following requirements must be met prior to the issuance of a city local business tax receipt:

    (1)

    All applicants who are required to obtain a state or county license, registration or certification, as a precondition for operating a business or practicing a profession, must show proof of having obtained such license or certification.

    (2)

    All applicants for a new local business tax receipt shall show proof that their proposed place of business has passed a fire inspection conducted by the city fire prevention division within the past twelve (12) months.

    (3)

    All applicants seeking to operate a business from a building constructed within the last twelve (12) months must produce a copy of the certificate of occupancy.

    (4)

    All applicants for a local business tax receipt to operate restaurants must show proof that the restaurant has passed a grease trap inspection by the building department.

    (5)

    The code enforcement division shall confirm that all applicants for a local business tax receipt to sell alcoholic beverages within the city meet the zoning and distance requirements of Chapter 3.

    (6)

    No local business tax receipts shall be issued or renewed if a business is found to be more than thirty (30) days delinquent on any city utility (water, sewer, natural gas) account, solid waste charges, recycling charges, or false alarm charges. If all other conditions are met, an application for a new or renewal local business tax receipt shall be approved upon the applicant providing proof that the delinquency has been paid.

    (7)

    Each business establishment shall pay required annual fire and building inspection fees for the upcoming year as a condition of the issuance of, or renewal of, a local business tax receipt. Also, no local business tax receipt shall be issued or renewed unless all fire and building inspection fees incurred during the preceding year have been paid in full, including any penalties that have accrued. A five (5) percent penalty shall be added for each month, or part of a month, inspection fees are late in being paid. Inspection fees for the upcoming year are due on the due date specified for local business tax receipt payments. Additional inspection fees billed during the year are due thirty (30) days from the date the bill is mailed by the city.

    (b)

    A fee of fifty dollars ($50.00) shall be paid per establishment for the review and processing of all applications for new or renewal local business tax receipts to ensure compliance with the requirements of section 7-42 and any other applicable sections in this chapter.

(Code 1972, § 11-1; Ord. No. 76-J, § 2(11-1(2), (3)), 7-5-90; Ord. No. 76-K, § 1, 9-25-90; Ord. No. 76-L, § 1, 4-23-91; Ord. No. 76-96-A, § 1, 8-13-96; Ord. No. 76-96-B, § 1, 10-8-96; Ord. No. 76-07-A, § 20, 9-11-07)