(a) For the purposes
of determining whether a license is required under Section ___-300,
a person shall be deemed to be "engaged in or continuing in business<"
within the City, if he meets any of the following conditions:
(1) He is engaged
in any activity subject to the City's Privilege Taxes as principal
or broker.
(2) He has or
maintains within the City directly, or if a corporation by a subsidiary,
an office, distribution house, sales house, warehouse or other place
of business, or any agent or other representative operating within
this City under the authority of such person or if a corporation
its subsidiary, irrespective of whether such place of business or
agent or other representative is located here permanently or temporarily
or whether such person or subsidiary is authorized or licensed to
do business in this State or this City.
(3) He is soliciting
sales, orders, contracts, leases, and other similar forms of business
relationships, within the City from customers, consumers, or users
located within the City, by means of salesmen, solicitors, agents,
representatives, brokers, and other similar agents or by means of
catalogs or other advertising, whether such orders are received
or accepted within or without this City.
**((4)
He is regularly engaged in any activity subject to the City's Use
Tax; provided, however, that individuals are not normally required
to obtain a license because they acquire items outside the City
for their own or their family's personal use and enjoyment.
Model Option
#15: (4) (Reserved))**
(5) (Reserved)
++(Local Option
#Q:
(5) He is required
to report and pay the tax upon Rental Occupancy imposed by Section
___-440.)++
(b) For the purposes
of obtaining a Privilege License, a person who has less than three
(3) apartments, houses, trailer spaces, or other lodging spaces available
for rent, lease, or license within the State is not considered to
be regularly engaged in business and need not obtain a Privilege License;
provided, however, if that person is also receiving income from the
activity of renting, leasing, or licensing one (1) or more commercial
properties or units within a commercial property, he is considered
to be regularly engaged in business and must obtain licenses for all
his rental, lease, or license property.
**(Model Option
#5A: (b) For the purposes of obtaining a Privilege License, a
person who has less than two (2) apartments, houses, trailer spaces,
or other lodging spaces available for rent, lease, or license within
the State is not considered to be regularly engaged in business and
need not obtain a Privilege License; provided, however, if that person
is also receiving income from the activity of renting, leasing, or
licensing one (1) or more commercial properties or units within a
commercial property, he is considered to be regularly engaged in business
and must obtain licenses for all his rental, lease, or license property.)**
