3.20.060 [Registration of sellers.]
Sales Tax Certificate of Registration and renewal.
A. All sellers shall file with the city finance department [city clerk's office] an application for a Sales Tax [c]Certificate of [r]Registration [a form prescribed by the city manager] not later than ten days after the date of commencing business or opening additional places of business.
B. Upon receipt of a properly executed application[,] and the registration fee of twenty five dollars, the city manager will issue to the seller a Sales Tax [c] Certificate of [r] Registration, stating the address of the place to which it is applicable and authorizing such seller to collect the tax due. This Sales Tax Certificate of Registration expires on June 30th of each year no matter when the original application was filed. [The seller shall pay to the city a registration fee in the amount of twenty five dollars.] This certificate must be prominently displayed at the place of business named therein. A seller who has not a regular place of business shall attach such certificate to his stand, truck or other merchandising device.
C. An application for renewal of a Sales Tax Certificate of Registration shall be submitted to the city finance department by June 30th of each year along with the renewal fee of twenty five dollars.
[C]D.The[c]Certificate of[r]Registration is nonassignable and nontransferable and must be surrendered to the city manager by the seller to whom it was issued upon his ceasing to do business at the location named therein. If the business is continues at the same location, but there is a change in its form or organization such as from a single proprietorship to a partnership, the admission or withdrawal of a partner, or any other change, the seller making such change shall surrender his old certificate to the city manager for cancellation. The successor seller is required to file a new application for a Sales Tax C [c]ertificate of R[r]egistration. Upon receipt of such application properly executed, and the registration fee of twenty five dollars, a new certificate bearing a new number will be issued to such successor seller.
[D.] E. When there is a change of address for the seller's place of business, a new Sales Tax C [c]ertificate of R[r]egistration is required bearing the same registration number but showing the new location address. (Ord. 91-7 2, 1991; Ord. 86-10 1, 1986; prior code 7.05.060(a)).
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Posted May, 2003