Clayton Municipal Code Art. IV Application and Issuance

A. A person required to have license under this chapter shall file a written application with the collector upon a form prescribed by the collector. The application shall be in the form of a sworn statement.

B. There shall be a one-time fee for all applications for a new business license. That fee shall be as determined from time to time by resolution adopted by the City Council.

(Ord. 343, Sec. 2, 1998; Ord. 181, Sec. 2, 1978)

The application shall contain:

A. The name and residence address of the applicant. In the case of a partnership or corporation, the applicant shall set forth the names and residence addresses of the partners or officers. In the case of a business conducted under a fictitious name, the applicant shall set forth the names and residence addresses of the owners.

B. The nature of the business.

C. The place where the business is to be carried on.

D. The date of the expiration of the license.

E. An estimate of the number of employees, gross receipts or vehicles if the license tax is calculated upon either of those bases. The estimate is used in determining the tentative license tax. Within thirty (30) days after the expiration of the period for which the license is issued, the applicant shall furnish the collector with a statement, upon a form prescribed by collector showing the number of employees, gross receipts, or number of vehicles used in the business during the period of the license. The license tax for this period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due the amount paid at the time the first license was issued.

F. Such other information as the collector prescribes.

(Ord. 181, Sec. 2, 1978)

When a licensee applies for a renewal of his license, he shall file a written statement upon a form prescribed by the collector, setting forth information concerning the business during the preceding year, which the collector requires to fix the amount of the license tax.

(Ord. 181, Sec. 2, 1978)

A statement or information furnished under this chapter is not conclusive and does not bind the city. The collector, and each person employed as a licensed inspector may inspect the books and records of a licensee or applicant to determine the amount of license fee due and to verify the information supplied by the licensee or applicant. Every person by signing an application consents and agrees to permit the city to examine his books and records for these purposes. Each person subject to this chapter shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain them for examination by the collector. The records shall be maintained for a period of at least three (3) years. Each person required to keep records under this section shall allow authorized representatives of the collector to examine the records at reasonable times and places.

(Ord. 181, Sec. 2, 1978)

A. If a person fails to file a required statement, or, if after demand by the collector, a person fails to file a corrected statement, the collector may determine the amount of license tax due, using the information he is able to obtain.

B. When the collector makes the determination, he shall give a notice of the amount by serving it personally or by mail, postage prepaid, addressed to the person at his last known address. Within fifteen (15) days after notice is served or mailed, the person may apply in writing to the collector for a hearing before the council on the amount of the license tax.

The hearing shall be held within ten (10) days of the date of the application for hearing. The collector shall mail notice of the hearing to the applicant at least ten (10) days before the hearing date.

The council shall consider the evidence and shall make findings. The findings of the council are final.

(Ord. 181, Sec. 2, 1978)