Article III — Application and Renewal

Every person required to have a business tax certificate pursuant to the provisions of this chapter shall make a written application to the director of finance and submit an application fee in an amount set by resolution of the city council. The written application shall contain the following information:

• A. The nature or kind of business for which the business tax certificate is requested;

• B. The place where the business is to be conducted and, if the business is not to be conducted at a permanent location, the residence address, identified as such, of the owners of the business;

• C. If the application is made for the issuance of a business tax certificate to a person to do business under a fictitious name, the names, social security numbers, and residence addresses of the owners of the business;

• D. If the application is made for the issuance of a business tax certificate to a corporation or partnership, the names, franchise tax number, and residence addresses of the officers or partners thereof;

• E. Contractors must provide a list of all subcontractors including mailing address, phone number, contact person and contract amount. Contractors must also provide a copy of a valid Brentwood business tax certificate for all subcontractors; and

• F. Any further information which the federal or state taxing authority or the director of finance may require to enable the issuance of the business tax certificate.

• (Ord. 707, 2002)

In all cases, the applicant for the renewal of the business tax certificate required by the provisions of this chapter shall submit to the director of finance a written statement, upon a form provided by the director of finance, written under penalty of perjury or sworn to before a person authorized to administer oaths, setting forth the actual gross receipts earned the preceding calendar or fiscal year as reported to any federal or state taxing authority to which gross receipts are reported to enable the director of finance to ascertain the amount of the business tax to be paid. Unless otherwise specifically provided, all annual business taxes required by the provisions of this chapter shall be due and payable on January 1st, April 1st, July 1st and October 1st and delinquent on first of the month following the due date.

No renewal of a business tax certificate shall be issued until payment in full of all delinquent business taxes, including accrued interest and applicable penalties thereon is received by the city. It shall be the responsibility of the applicant to ensure renewal of the business tax certificate. (Ord. 707, 2002)