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3.01.110 Licenses-Fees-Revocation

A. 1. A sales tax license shall be required for any person to engage in the business of selling at retail in the city tangible personal property or services that are taxable hereunder which are purchased in the city and are subject to sales tax pursuant to this chapter. A use tax license may be required for tangible personal property that is stored, used or consumed in the city and is subject to use tax pursuant to this chapter. Such sales and use tax licenses shall be granted and issued by the Finance Director and shall be in force and effect until the earlier of: (i) revocation of such license; or (ii) sale or termination of the business, if any, relating to such license. Such licenses shall be granted only upon application stating the name and address of the person desiring such license, the name of such business, if any, and the location, including the street number of such business, if any, and such other information as the Finance Director may require. No license issued pursuant to this section shall be transferable. Approval of a sales tax license shall be conditioned upon the applicant's proposed business and location meeting all applicable provisions of this Code. The applicant may appeal a denial by submitting a written request to the City Manager within twenty (20) days of the notice of denial. The City Manager will consider the appeal and provide the applicant with a written final decision.
2. For each sales tax license application submitted, a fee of fifteen dollars shall accompany such application, which fee is nonrefundable. For each use tax license application submitted, no fee shall accompany such application.
B. In case business is transacted at two or more separate places by one person, a separate license for each place of business shall be required.
C. Each license shall be numbered and shall show the name of the licensee and the place of business of the licensee and shall be posted in a conspicuous place at the place of business for which it is issued. If the licensee does not have a place of business, then the license shall show the mailing address of such licensee.
D. The Finance Director, after reasonable notice and a full hearing, may revoke the license of any person found by him to have violated any provision of this chapter.
E. Any finding and order of the Finance Director denying or revoking the license of any person shall be subject to review by the District Court upon application of the aggrieved party. The procedure for review shall be, as nearly as possible, the same as provided for the review of findings as provided by proceedings in the nature of certiorari.
F. No license shall be required for any person engaged exclusively in the business of selling commodities which are exempt from taxation under this chapter. (Ord. O-2015-3 § 5, 2015;Ord. O-86-104 § 8, 1986; Ord. O-85-137 § 1 (part), 1985).