Piedmont Municipal Code § 10.3 Tax Imposed

10.3.1:
General. Except as otherwise provided in this chapter, each business which operates or otherwise in any way carries on business in the City shall pay a business tax.
It shall be unlawful for any person, either personally or for any other person, to commence, transact or carry on any business in the City not excluded or exempt by the terms of this chapter, unless the tax is paid and a receipt is obtained from the City first.

10.3.2:
Method of Payment. Except for the dates provided in Section 10.1.2, every person required to pay a business tax by this chapter shall submit an application for a tax receipt to the city clerk and pay the tax due on or before expiration of the existing tax receipt or, in he case of a new business, one or more days before beginning to conduct business in the City.
This application shall be a written statement on the form provided by the city clerk. The application shall st forth such information as may be required to determine the amount of the business tax to be paid by the applicant, including but not limited to a statement of gross receipts.
(Ord. No. 238 N.S., 552 N.S. 1/94

10.3.3:
Method of Payment, Property Rentals. Except as provided in Section 10.1.2 for the first year of the business tax on rental property, any person renting or leasing a single family residence, a second unit, office, other commercial space or apartments in the City to other shall pay a business tax on or before March 1 of every year based on all gross receipts for the prior calendar year.

of any of the provisions of this chapter or of any ordinance imposing a business tax, the fact that a party thereto represented himself as engaged in any business or calling for the transaction of which a tax receipt is required or that such party exhibited a sign indicating such business or calling shall be conclusive evidence of the liability of such party to pay for a license for such business. (Ord. No. 238 N.S., §2; Ord. No. 522 N.S., 9/90, Ord. No. 525 N.S.)

Licenses

10.3.5:
Application Information Not Conclusive. The information supplied on the application for a tax receipt of renewal is not conclusive as to the matters set forth nor shall filing an application preclude the City from collecting, by appropriate action, such sum as is actually due and payable. The statement and each item in it shall be subject to audit and verification by the city clerk or other employees of the City who are authorized to audit and inspect the records of any business-taxpayer or applicant for a tax receipt as may be necessary in their judgment to verify or ascertain the amount of business tax due. (Ord. No. 238 N.S., §2)

10.3.6:
Examination of Applicant's Records. For the purpose of ascertaining the validity of any statement filed or the amount of any business tax paid, the city clerk or any person designated by him for that purpose is authorized to require production of and to examine any papers, records and memoranda bearing upon the matter, including but not limited to Schedule E of the federal Form 1040 or Schedule C of the State Form, and may require attendance of any person having knowledge of the business and may take his testimony with reference thereto. (Ord. No. 238 N.S. §2, 552 N.S. 1/94)

10.3.7:
Confidential Nature of Required Information. The information furnished or secured pursuant to the provision of this chapter shall be deemed confidential in character and shall not be subject to public inspection and shall be kept so that the contents shall not become known except to the persons charged with the administration of this chapter. Unless in compliance with judicial order or as may be required for the proper administration of this chapter, the city clerk, his agents and employees shall not divulge facts or information obtained in the administration of this chapter. (Ord. No. 238 N.S., §2)