§ 22-50. Required.  


Latest version.
  • (a)

    All persons subject to the occupation tax levy pursuant to this article shall be required to obtain the necessary registration for said business as described in this article, and in default thereof the officer or agent soliciting for or representing such persons shall be subject to the same penalty as other persons who fail to obtain a registration.

    (b)

    The business registration of each business operated in the local government's jurisdiction shall identify the line of business that the business conducts. No business shall conduct any line of business without first having that line of business registered with the city and that line of business being noted by the city upon the business registration form that is to be displayed by the business owner.

    (c)

    Every person commencing business in the city after January 1 of each year shall obtain the registration herein provided for before commencing the business.

    (d)

    The registration herein provided for shall be issued by the city clerk and if any person whose duty it is to obtain a registration shall, after said occupation tax becomes delinquent, transact or offer to transact in the city any kind of business, trade, profession, or occupation without having first obtained said registration, such offender shall be subject to the penalties provided thereof.

(Code 1979, § 36-16.0)