§ 853.

REGISTRATION CERTIFICATE – REQUIRED

a.

Except as provided in Subsection (d), no person may engage in business within the City unless the person has obtained a current registration certificate pursuant to this Article. Every person engaging in business within the City shall conspicuously display a current registration certificate on the business premises, regardless of whether such person is subject to tax pursuant to the provisions of the Business and Tax Regulations Code.

b.

Any organization having a formally recognized exemption from income taxation pursuant to Section 501(c), 501(d) or 401(a) of the Internal Revenue Code of 1986, as amended, as qualified by Sections 502, 503, 504 and 508 of Title 26 of the Internal Revenue Code of 1986, as amended, and engaging in business within the City shall obtain a registration certificate.

c.

Failure to obtain a registration certificate shall not absolve any person from payment of any tax imposed or license required by the City.

d.

A person receiving rental income in connection with the operation of any of the following shall not, by reason of that fact alone, be required to obtain a registration certificate pursuant to this Article:

1.

a cooperative housing corporation, as defined in Section 216(b) of the Internal Revenue Code of 1986, as amended;

2.

one residential structure consisting of fewer than four units; or

3.

one residential condominium.

History

(Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 26-04, File No. 031990, App. 2/19/2004)

Download

  • Plain Text
  • JSON

Comments