Pine Bluff |
Code of Ordinances |
Chapter 13. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article III. PRIVILEGE TAX |
§ 13-81. Issuance, posting of license; not transferable.
(a)
It shall be the duty of the city collector, upon receipt of the amount of the privilege tax herein provided, to issue a license to the person liable therefor, which license shall reflect the amount of the tax; the period of time covered; the name of the person to whom issued; the location by street address where the person plans to conduct business and the nature of the business, occupation or profession involved. The city collector will not issue a occupation license to any person who is delinquent in the payment of occupation license for preceding years; nor shall he issue an occupation license to any person whose place of business does not conform with city zoning laws or other regulations pertaining to buildings. It shall be the duty of the department of planning and zoning to provide the proper data to the city collector for this purpose. Mistakes in computation or incorrect information given verbally as to the amount of tax due shall not prevent or prejudice the collection by the city of what is actually provided for as due under the provision of this article.
(b)
Each license, when issued, shall be posted in a conspicuous place where such business, occupation or profession is carried on. Such license shall not be transferable from one (1) person to another and such shall be reflected by the license. Such license shall not be transferable from one (1) location to another without prior approval of the city collector's office and the zoning and inspection departments.
(c)
In cases of transfer of license in which principals, officers and stockholders of a business remain the same as they were before the sale, exchange or renaming of the business, the existing occupation license will remain in effect until normal expiration.
(Code 1967, § 20-11)