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Article
III - Licensing and Recordkeeping
Sec.
___-300. Licensing requirements.
(a) The following
persons shall make application to the Tax Collector for a Privilege
License, accompanied by a nonrefundable fee of __________ dollars
($______.00), and no person shall engage or continue in business or
engage in such activities until he shall have such a license:
(1) every person
desiring to engage or continue in business activities within the
City upon which a Privilege Tax is imposed by this Chapter.
**((2)
every person, engaging or continuing in business within the City,
storing or using tangible personal property in this City upon which
a Use Tax is imposed by this Chapter.
Model Option
#15: (2) (Reserved))**
(3) (Reserved) (See Mesa city page)
++(Local Option
#Q:
(3) every person
required to report and pay a tax upon Rental Occupancy, as imposed
by Section ___-440.)++
(b) A person engaged
in more than one activity subject to City Privilege and Use Taxes
at any one business location is not required to obtain a separate
license for each activity; provided that, at the time such person
makes application for a license, he shall list on such application
each category of activity in which he is engaged. The licensee shall
inform the tax collector of any changes in his business activities,
location, or mailing address within thirty (30) days. (See Mesa city page)
(c) Limitation.
The issuance of a Privilege License by the Tax Collector shall in
no way be construed as permission to operate a business activity in
violation of any other law or regulation to which such activity may
be subject. (See Mesa city page)
Web.
Rev. Date: 4-25-2003
©2001 Model City Tax Code
All rights reserved.
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