Ordinance No. 18399 - Laserfiche WebLink

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i ~ IB3g9 . ~ 4~ The certificate of registration for a business, or a .replica .af the cert~i ficate, shat 1 be prominently and continuously displayed ,at each 1 ocati on where the busi nes~s i s conducted, or i f the business has no fixed 1 ocati on, be di spl ayed~ upon demand of any authorized representative of~ the city, by any ~ person carrying on the business. . 5 ~ I f the certificate i s lost or destroyed and the registrant supplies the finance department :wi th a wri tten statement of that fact, the department shat l issue the regi strant a dupl i cafe of the certi f i cafe. The fee, for the duplicate shal 1 be $2.00, ~5 ~ A regi strati~on under this section may not be transferred, If the ownership gf a busi Hess under this section changes., the new. owner shal 1 register the business i n cor~pl i once with .this section. The new owner, upon fi ] i ng an application i n compliance with ~thi s sects on, sha11 receive a certi ficate of regi strati on for the business, Section 5, There is hereby added to the Eugene Code, 1911, a new section numbered .8 ,and reading: 3.818 Business Tax--~Evi deuce of Busi Hess. When a. person: a~ Represents by signs, circulars, cards, telephone 1 i sti ngs., advertisements, or otherwise that he or she i s daing busi n.ess . i n the city; ar . .~ ~ ., b}. ~ Hol ds a governmental license ar permi t~ indicating that he or she i~s daing business i n the city; and . c} Upon request of the finance officer, fails to submit to the of f i cer a wri tten statement denying that he or she i s doing business i n the city; that representation ~or holding and fai 1 use con~sti Lute prima facie proof that he or she i s conducting business in the city. Section 6. There i s hereby added to the Eugene Code, 1911, a new section numbered 3, 820, and reading 3.8Z0~ Business Tax--Ci t and Non-Ci t ~ Recei is . 1 ~ If a business i s ~ conducted both i n and outside the city, the tax imposed on the busi Hess by Section 3.812 applies only to receipts from transactions by the business i n the city. a transacti on by such a business takes place. in the city i f the goods or services are. delivered i n .the city to a purchaser or are furnished to a purchaser outside the city from a busi Hess 1 ocati on i n the city. The manufacture of goods i n the city i s a .transaction i n the city, even though the goods may be . shipped to a poi nt outsi de ~ the city before they are sold. 2} ~f the nature of the business prevents accurate di fferenti- ati on of receipts under subsection ~ 1 ~ of this section, the. receipts subject to the tax may be ascertained by multiplying the gross receipts ordinance ~ - 13.