§ 30-71. Payment of tax; effect of transacting business when tax delinquent.

(a)

Each such occupation tax shall be for the calendar year 1995 and succeeding calendar years thereafter unless otherwise specifically provided.

(b)

Any business that commences operations in the city is required to pay the occupation tax within thirty (30) days of commencing operations and if such tax is not paid within ninety (90) days of commencing operations, the business will be subject to penalties for delinquency on the unpaid tax as prescribed in this article. Thereafter, the occupation tax shall be due and payable January 1 of each year following and shall, if not paid by April 1 of that year, the business will be subject to penalties for delinquency on the unpaid tax as prescribed in this article.

(c)

Any person transacting or offering to transact business in the city shall be liable for the payment of the occupation tax, and for all penalties and interest as provided in section 30-69.

(d)

For the purpose of administering this section and for the purpose of enforcing the provisions of this article, a person who is an employee or in apparent authority at the location where the business is registered or who is an agent acting in a capacity of apparent authority may be served with any notices and/or citations directed to the taxpayer.

(e)

Practitioners of professions are requested to provide certain information at the time of the initial payment of the tax for the purpose of the orderly administration of the business tax ordinance and the collection of the taxes levied by this article. Where the practitioner of the profession fails or refuses to provide information as to the location where they may be served with notices or citations issued in support of the enforcement of this article, or fails or refuses to keep such information current, the city shall direct the notices or citations to the address listed with the appropriate state licensing agency and shall consider the refusal of the practitioner to be consent to this method of service.

(Ord. No. 2004-80, § 1(Exh. B), 10-20-04)