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A. It is unlawful for any person to transact and carry on any business in the city without first having procured a business tax certificate from the city to do so and paying the tax prescribed in this chapter or without complying with any and all applicable provisions of this chapter.

B. Each business tax certificate issued pursuant to this chapter, shall remain in effect only until June 30 following the date of issuance.

C. Nothing in this chapter shall be deemed or construed to apply the payment of such taxes as are prescribed in this chapter to any person transacting or carrying on any business exempt from payment of such taxes by virtue of the Constitution or applicable statutes of the United States or of the state or to any person transacting or carrying on the business of “rental real estate” as a passive activity in accordance with Section 469 of Title 26 of the Internal Revenue Code.

D. Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.

E. The collector shall, upon a proper showing contained in the sworn statement, issue a business tax certificate to such person claiming exemption under this section without payment to the city of the business tax required by this chapter. Such certificate shall show on its face that it is issued to an exempt holder pursuant to this section. Any such exemption shall be approved by the city attorney.

F. The collector, after giving notice and a reasonable opportunity for hearing to a business tax certificate holder, may revoke any business tax certificate granted pursuant to the provisions of this section upon proof that the exempt holder of business tax certificate is not entitled to the exemption as provided in this section.

G. Nothing in this chapter shall be deemed or construed to impose a business tax on any holder of any franchise from the city where the holder of the franchise pays to the city by virtue of an obligation imposed by the franchise. (Ord. 4073 § 1, 2002; Ord. 3642 § 1, 1995; Ord. 3371 § 1, 1991)