§ 13-37. Issuance of receipt; manner, forms; public display.

(a)

The tax collector shall fill out and validate each local business tax receipt before issuing the same to the person paying the necessary amount therefor. The tax collector shall make a duplication of each receipt issued.

(b)

The person obtaining a local business tax receipt shall keep the receipt displayed in a conscious and prominent location at the place of business and in such a manner as to be open to the view of the public and subject to the inspection of all duly authorized officers of the county. Upon failure to do so, such person may be subject to the payment of another local business tax for engaging in or managing the business, business location, profession, or occupation for which the receipt was obtained.

(c)

The tax collector may provide additional identification such as rearview mirror hang-tags, decals, or stickers for certain business classifications. These additional forms of identification shall be required for those business classifications generally associated with maintenance services including, but not limited to, cleaning services, and tree trimming/lawn care/landscape services. Even if the county receipt number is displayed permanently as part of vehicle signage, such additional identification must be displayed conspicuously as indicated by such mirror hang-tag, decal, or sticker identified by classification, and/or as instructed by tax collector.

(Ord. No. 95-10, § 12, 7-17-95; Ord. No. 05-32, § 1, 8-15-05; Ord. No. 07-12, § 2, 4-9-07)