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Article
III - Licensing and Recordkeeping
Sec.
___-310. Licensing: duration of license; transferability; display.
(a) Except as
provided in Section ___-320, the Privilege License shall be valid
until request for cancellation and/or surrender of the license by
the licensee or expiration through cessation by the licensee of the
business activity for which it was issued.
++(Local Option
#F:
(a) Except as
provided in Section ___-320, the Privilege License shall be valid
only for one (1) year from the date issued unless renewed each year
by filing the appropriate application for renewal and paying the renewal
fee of _______ dollars ($__.00) on or before the last business day
of the month prior to the annual anniversary of the original issuance
of such license. Application and payment for renewal must be received
within the Tax Collector's office by such date to be deemed filed
and paid.
OR
(a) Except as
provided in Section ___-320, the Privilege License shall be valid
only for the calendar year in which it is issued unless renewed each
year by filing the appropriate application for renewal and paying
the renewal fee of _______ dollars ($__.00) which is due and payable
on January 1 and shall be considered delinquent if not received on
or before the last business day of January. Application and payment
for renewal must be received within the Tax Collector's office by
such date to be deemed filed and paid.)++
(b) The Privilege
License shall be nontransferable between owners or locations, and
shall be on display to the public in the licensee's place of business.
(c) Any licensee
who permits his license to expire through cancellation as provided
in Section ___-320, by his request for cancellation, by surrender
of the license, or by the cessation of the business activity for which
the license was issued, and who thereafter applies for license, shall
be granted a new license as an original applicant and shall pay the
current license fee. Any licensee who loses or misplaces his Privilege
License which is still in effect shall be charged the current license
fee for each reissuance of a license.
(d) (Reserved)
++(Local Option
#F:
(d) Any taxpayer
who fails to renew his license on or before the date provided in subsection
(a) above shall be deemed to be operating without a license after
such date and until the appropriate application for renewal and a
renewal fee of __________ dollars ($_____.00) has been received by
the Tax Collector.)++
(e) (Reserved)
- (See Chandler, Phoenix and Scottsdale city pages)
(f) (Reserved)
- (See Chandler, Phoenix and Scottsdale city pages)
(g) (Reserved)
- (See Chandler, Phoenix and Scottsdale city pages)
(h) (Reserved)
- (See Chandler, Phoenix and Scottsdale city pages)
(i) (Reserved)
- (See Chandler, Phoenix and Scottsdale city pages)
(j) (Reserved)
- (See Glendale city page)
Web.
Rev. Date: 11-26-2001
©2001 Model City Tax Code
All rights reserved.
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