Rules and regulations pertaining to licenses issued and the paying in advance of such tax shall be as follows:
(a) No person, firm or corporation, either as principal or agent or employee, shall pursue, conduct, carry on, or operate within the city any calling, trade, business, avocation, profession or occupation, hereinafter named or described in this chapter, without first securing from the city clerk a license therefor and paying the license fee and occupation tax hereinafter prescribed and levied.
(b) No license shall be issued unless the licensee has furnished to the city clerk upon forms providing the following information:
(1) Full name and residence address;
(2) Name under which business will be operated;
(3) Address where business will be operated;
(4) Nature and character of business or activity to be carried on;
(5) If sale of products is prime activity, the nature and character of goods, wares of merchandise to be sold or offered for sale;
(6) Name and address of the manufacturer or distributor represented, where applicable;
(7) Statement as to any person, firm, corporation, cause, movement, institution or organization which will receive the benefit of the sale of any products, other than licensee, giving the name, address, nature and character of such beneficiary;
(8) Any other information which may be necessary under the circumstances to properly identify the licensee, purpose, service offered or products sold.
Every person who shall pursue, conduct, carry on or operate more than one kind of business at the same place, or at different places, shall pay a license fee or occupation tax for each kind of business in which he or she engages and at each place where he or she engages in business, unless otherwise specifically provided for herein.
(Code 1975, 12-102)
Whenever any of the following words are used in this chapter: person, firm, agent, dealer, operator, owner, driver, vendor, conductor or similar words for the purpose of designating who shall pay a license fee or occupation tax, each shall be held and construed to mean any person or persons, partnership, corporation or any other person or combination of persons, either natural or artificial, by whatever name he, she or they may be called.
(Code 1975, Sec. 12-103)
When any person is prohibited from carrying on any business, trade, calling or profession by this chapter without paying a license fee or occupation tax as herein provided, it shall be unlawful for any servant, agent, officer or employee of such person, to conduct or carry on, or aid in the conducting or carrying on of such business, trade, calling or profession or any part thereof, and such servant, agent, officer or employee shall be subjected to the same terms and liable to the same penalties as his or her principal, in carrying on or aiding in carrying on any business, trade, avocation or profession herein provided, without first having taken out a license. Where here the owner or operator of such business, trade, calling or profession shall have taken out a license for the same, such servant, agent, officer or employee shall not be required to take out any license or pay any license fee or occupation tax.
(Code 1975, Sec. 12-104)
All license fees or occupation taxes shall be due and payable immediately upon the commencement of the business, trade, calling, occupation or profession for which the same are issued.
(Code 1975, Sec. 12-105)
No license will be issued for a less period of time than that specified in the section levying the fee of tax, and the full amount of such tax or fee is due and payable in advance.
(Code 1975, Sec. 12-106)
License fees or occupation taxes which are provided for a term of one year or less in this chapter are payable in full in advance, and yearly license fees or occupation taxes expire on December 31 of each year.
(Code 1975, Sec. 12-107)
No license issued hereunder shall be transferable or assignable.
(Code 1975, Sec. 12-108)
Every license that is issued for a place of business shall be kept posted during the time that it is in force. License issued to itinerants, peddlers, solicitors, taxicab drivers and others who have no fixed place of business shall be carried at all times upon the person, and shall be exhibited upon the request of any resident of the city.
(Code 1976, Sec. 12-109)
Any person who shall violate any of the provisions of this article shall, upon conviction thereof, be fined in any sum not exceeding $100.
(Code 1976, Sec. 12-110)