§ 3.20.170. Sales tax licensing.

A.

No person may engage in any retail sales transaction as a seller within the city without first procuring an annual sales tax license from the city finance department. A new business shall apply for a sales tax license not later than ten days after the date of commencing business or opening additional places of business. Existing businesses which have sales tax licenses shall apply for renewal of their sales tax licenses by June 30th of each year.

B.

An application for a sales tax license shall include the name of the applicant; the mailing, residential, and business addresses of the applicant; certification by the applicant that he or she has not had any business license or tax license suspended or revoked within six months prior to the date of the application; proof of compliance with all applicable state and federal licensing and registration requirements; and such other information as the finance director may deem reasonably necessary for the proper administration of this chapter. The information contained in the application shall be submitted under oath or affirmation of the applicant.

C.

No sales tax license shall be issued to or renewed for a person who is required to have a state business license registration or permit, until that applicant submits evidence (1) that he or she has in his or her possession, or has applied for, the state business license, registration or permit; and, (2) that all license, registration and permit fees have been paid current. A licensee, registrant or permittee whose fee falls due annually shall have thirty days after the due date in which to submit proof that the state license, registration or permit has been obtained. No sales tax license may be issued to or renewed for a person owing a judgment, delinquent taxes or a utility bill to the city, except by terms and conditions established in each such case by the finance director, with approval of the city manager.

D.

There shall be a fee of fifty dollars with the original application for the sales tax license. The license shall be renewed annually upon payment of a fee of fifty dollars and completion of a renewal form, as provided by the finance director. The sales tax license shall be non-transferable and non-assignable and must be surrendered to the finance director by the holder of the sales tax license when the business ceases to do business at the location named therein. If the business is continued at the same location but there is a change in its form of organization, such as from a single proprietorship to a partnership or a corporation, the admission or withdrawal of a partner, or any other change, the seller making such change shall surrender his old city sales tax license to the city for cancellation. The successor seller is required to file a new application for a city sales tax license, and, upon receipt of a proper application properly executed, a new city sales tax license will issue to such successor seller. When there is a change of location for the seller's place of business, a new sales tax license is required, showing the new address.

E.

The business license of any seller will be suspended when such seller fails to pay delinquent taxes, penalties, administrative costs, and interest within thirty days after notice of delinquency is given or mailed, or if the seller has failed to comply with the seller education requirements of this chapter, provided such seller shall be afforded due process before license suspension. It is an ordinance violation for a seller to engage in sales without a current city business license or to engage in sales when such license is suspended. Each seller who obtains or should obtain a city business license in accordance with this chapter and this code consents to the inspections of his state business license tax returns and so much of his federal income tax returns as necessary in order to facilitate the accomplishment of the provisions and objectives of this chapter.

F.

The city sales tax license must be prominently displayed at the place of business of every seller. Any seller who has no regular place of business shall display such license on request.

G.

Before issuing, or re-issuing, a sales tax license to a seller, the city may require the applicant to post a bond, furnish a statement of net worth, or furnish additional security to insure the full and prompt payment of taxes to be collected under this chapter.

(Ord. 04-10 § 2 (part), 2004).