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City Government

 

4. Sales And Use Tax License

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CHAPTER 4

SALES AND USE TAX LICENSE

5-4-1:  DEFINITIONS:
5-4-2:  LICENSE REQUIRED
5-4-3:  EXEMPTIONS
5-4-4:  LICENSE APPLICATION AND ADMINISTRATION
5-4-5:  LICENSE DENIAL, CANCELLATION OR REVOCATION
5-4-6:  PENALTY

5-4-1: DEFINITIONS:  (1959 3563)  The following words, terms and phrases, when used in this Chapter, shall have the following meanings, unless the context clearly indicates otherwise:

“License” shall mean a Westminster sales and use tax license. 

“Engaged in Business in the City” shall mean performing or providing services or selling, leasing, renting, delivering or installing tangible personal property for storage, use or consumption within the City.  Engaged in business in the City includes, but is not limited to, any one of the following activities by a person:

(1) Directly, indirectly, or by a subsidiary maintains a building, store, office, salesroom, warehouse, or other place of business within the taxing jurisdiction;

(2) Sends one (1) or more employees, agents or commissioned sales persons into the taxing jurisdiction to solicit business or to install, assemble, repair, service, or assist in the use of its products, or for demonstration or other reasons;

(3) Maintains one (1) or more employees, agents or commissioned sales persons on duty at a location within the taxing jurisdiction;

(4) Owns, leases, rents or otherwise exercises control over real or personal property within the taxing jurisdiction; or

(5) Makes more than one (1) delivery into the taxing jurisdiction within a twelve (12) month period.

5-4-2: LICENSE REQUIRED:  (1959 3563)

(A) It shall be unlawful for any person to be engaged in business in the City without first obtaining a license pursuant to this Chapter.

(B) Any person reporting use tax on an actual cost basis for one (1) or more construction projects inside the City shall obtain a separate license for each project; except that persons who sell tangible personal property, together with the installation of such property, which installation requires a building permit, including but not limited to satellite dishes, hot tubs, decks, patios, and signs, may report tax on an actual cost basis for all projects inside the City under one (1) license.

(C) A temporary license may be issued for temporary locations and/or special events for periods of seven (7) consecutive days or less, not to exceed a total of twenty-one (21) days per calendar year. 

(D) Nothing in this Chapter shall be deemed or construed to relieve any person who is engaged in business in the City from the obligation to collect and pay tax under Title IV of this Code. 

5-4-3:  EXEMPTIONS:  (1959)  No license shall be required for any governmental agency or exempt organization that is exempt from the taxes imposed by Title IV of this Code. 

5-4-4:  LICENSE APPLICATION, TERM OF LICENSE AND RENEWAL:  (1959 2574 3371 3563)

(A) An applicant for a license shall submit an application to the City Clerk on forms provided by the City stating the information as may be required by the Finance Director. 

(B) Each license shall be posted in a conspicuous place at the business location for which it is issued.  It shall be the duty of every person to whom a license has been issued, or any agent, servant, or employee utilized in the conduct of the business of the person licensed, to exhibit the license upon the request of a City official.

(C) No license shall be transferable. 

5-4-5:  LICENSE DENIAL, CANCELLATION, SUSPENSION, OR REVOCATION:  (1959 2574 3563)  A license may be denied, cancelled, suspended, or revoked for any reason stated in Chapter 1 of this Title or for any violation of the provisions of this Chapter.  In addition, a license may be administratively cancelled upon the licensee’s failure to respond to three (3) consecutive notices of delinquency. 

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