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NS-1922
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Last modified
5/4/2016 12:20:48 PM
Creation date
6/26/2003 10:08:07 AM
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City Clerk
Doc Type
Ordinance
Doc #
NS-1922
Date
7/20/1987
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such business to be ascertained, then in that event all business <br />done by any such person, whether manufacturing and wholesale or <br />whether retail, shall for the purposes of this section be <br />considered as retail business and the rate prescribed for retail <br />business sha. ll be applied to calculate the amount of business tax <br />due, to which amount the minimum tax fee and business license <br />processing charge shall be applied once only, and for which <br />amount a single combined license shall be issued. <br /> <br /> Provided, however, that nothing contained in this section shall <br />be construed to relieve the payment of two or more business <br />license taxes, when required, where two or more separate business <br />activities are conducted in the same location by the same owner <br />under the same management and such business activities are not <br />construed by the Collector to constitute a combined business. An <br />appropriate business license tax as set forth in this chapter <br />shall be paid for each business. <br /> <br />Sec. 21-10. Single location; multiple businesses; separate <br /> owners. <br /> <br /> Nothing contained in this chapter shall be construed to relieve <br />the obligation to obtain a separate license and to pay the <br />appropriate license tax required for each business owned or <br />conducted by a separate owner within an individual establishment <br />or location whether under the same management or not. <br /> <br />Sec. 21-11. Concessions; separate license required. <br /> <br /> Any person who operates any business, whether upon a cost, <br />rental or commission basis as a concession or upon rented floor <br />space in or upon the premises of any person licensed under the <br />provisions of this chapter, shall be required to obtain a <br />separate and independent license pursuant to this chapter except <br />as may be otherwise specified hereinafter. <br /> <br />Sec. 21-12. Association with local business. <br /> <br /> Any person who shall associate temporarily with any local <br />business, dealer, trader or merchant, or by conducting any <br />temporary business in connection with, or as a part of or in the <br />name of, any local business, dealer, trader or merchant, shall <br />not be relieved from the provisions of this chapter and shall be <br />required to pay the appropriate business license tax as specified <br />in this chapter. <br /> <br />Sec. 21-13. Partnerships. <br /> <br /> In the event that any business conducted, managed or carried on <br />in the city is organized as a partnership or joint venture, the <br />scheduled license fee need be paid only by the partnership or <br />joint venture and not by any such individual partner or joint <br />venturer. <br /> <br />- 19 - <br /> <br /> <br />
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