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5.12.010 <br />Chapter 5.12 <br />LICENSE AND TAX PAYMENT <br />Sections: <br />5.12.010 Required. <br />5.12.020 Branch establishments. <br />5.12.030 Evidence of doing business. <br />5.12.010 Required. <br />A. There are imposed upon the businesses <br />specified in this title license taxes in the amounts pre- <br />scribed in this title. It is unlawful for any person to <br />tmnsact and carry on any business in the city without <br />first having procured a license from said city so to do <br />and paying the tax hereinafter prescribed or without <br />complying with any and all applicable provisions of this <br />title. <br />B. This section shall not be construed [o require <br />any person to obtain a license prior to doing business <br />within the city if such requirement conflicts with appli- <br />cable statutes of [he United States or of the state. (Ord. <br />1550 § 4, 1992; prior code § 1-5.18) <br />5.12.020 Branch establishments. <br />A separate license must be obtained for each <br />branch establishment or location of the business trans- <br />acted and carried on and for each separate type of busi- <br />ness a[ the same location, and each license shall author- <br />ize the licensee to tmnsact and carry on only the busi- <br />ness licensed thereby at the location or in the manner <br />designated in such license; provided, however, that if a <br />separate business income tax return is filed fora particu- <br />lar business, it shall, for purposes of [his section, be <br />conclusively presumed to be a separate business for <br />which a separate license is required. (Prior code § 1- <br />5.19) <br />5.12.030 Evidence of doing business. <br />When any person (a) by the use of signs, circulars, <br />cards, telephone books, Internet or newspapers, adver- <br />tise, hold out or represent that the person is conducting <br />business in the city, (b) holds an active license or per- <br />mits issued by a governmental agency indicating [hat the <br />person is conducting business in the city, or (c) makes a <br />sale, takes an order, delivers goods as a private carrier to <br />any destination within the city, renders a commercial <br />service or performs any similar act within the city, such <br />facts shall be considered prima facie evidence that the <br />person is conducting business in the city. (Ord. 1976 § <br />7, 2008; Ord. 1773 § 1, 1999; Ord. 1550 § 4, 1992; Ord. <br />1093 § 1, 1983; prior code § 1-5.20) <br />(Pleasamm~ Supp. No. I, I-09) 104 <br />