Piedmont Municipal Code § 10.4 Tax Receipt

10.4.1:
Contents of Tax Receipt. All tax receipts shall be prepared and issued by the city clerk upon the payment of the sum required and each receipt shall be serially numbered and state the following:

(a) The name of the person to whom the receipt is issued.

(b) The kind or kinds of business taxed.

(c) The location of such business.

(d) The date of issuance and expiration of such receipt. (Ord. No. 238 N.S., §2; Ord. No. 522 N.S., 9/90)

In addition, the city clerk may provide such tangible proof of payment - a sticker, card, or the like - and prescribe its display as deemed appropriate by the city clerk from time to time.

under the provisions of this chapter and carrying on a business at a fixed place of business
shall keep such receipt posted and exhibited while in force in some conspicuous part of such

Licenses place of business. Every person having such a receipt and not having a fixed place of business shall carry such receipt with him at all times while carrying on the business for which the same was granted. (Ord. No. 238 N.S., §2; Ord. No. 522 N.S., 9/90, Ord. No. 525 N.S.)

clerk to replace any receipt previously issued which has been lost or destroyed. A fee in an amount as may be set from time to time by resolution of the city council. (Ord. No. 238 N.S., §2; Ord. No. 367 N.S., §3; Ord. No. 522 N.S., 9/90, Ord. No. 525 N.S.)

to this chapter shall be transferred except under the following conditions:

(a) When a business transfers his from one location to another in the City, the tax receipt previously issued may be amended to authorize the conduct of the business at the new location.

(b) When a business conducted a from a fixed place of business is sold, a new tax must be paid by the purchaser.

(c) When a peddling and soliciting tax receipt has been issued to and paid for by any employer under the provisions of this chapter on behalf of a particular employee or employees and there is a change in the personnel peddling or soliciting in the City for such employer, such receipt may be amended to authorize peddling and soliciting by such other personnel for the unexpired portion of the receipt.

(d) The tax receipt transfers and amendments authorized in this chapter may be obtained upon application to the city clerk and payment of a fee as may be set from time to time by resolution of the City Council. (Ord. No. 238 N.S., §2; Ord. No. 367 N.S., §4; Ord. No. 522 N.S., 9/90, Ord. No. 525 N.S.; Ord. 552 N.S.)

receipt issued under the provisions of this chapter shall be construed as authorizing the conduct or continuance of any illegal or unlawful business or any business in violation of any ordinance of the City. (Ord. No. 238 N.S., §2, Ord. 525 N.S.)