The term “newly established business” means a business that was not conducted within the City during the immediately preceding tax year. The following shall not be considered newly established businesses:
A business to which a valid existing registration certificate is transferred in accordance with Section 856(j) of this Article.
A business conducted from a new location, whether within or without the City, if the business conducted at the location during the preceding tax year was discontinued prior to or concurrently with commencement of business at the new location.
A business that was conducted within the City at any time during the preceding tax year.
The Tax Collector may, on written application by the taxpayer, and after considering all the facts and circumstances, determine that a business described in Subsection (a) of this Section is in fact newly established and not a continuation of a business conducted within the City during the immediately preceding tax year.
(Added as Sec. 852.4 by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered by Ord. 26-04, File No. 031990, App. 2/19/2004)
(Former Sec. 852.1 added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered as Sec. 6.2-5 and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)