Ordinance No. 18400 - Laserfiche WebLink

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Ig4oo 4 The certificate of regi strati on for a bus i Hess, or a reel i ca ~ • of the certificate, shall be prominently and cant~nuously displayed at each location where the business is conducted, or ~f the business has na fixed 1 ocati on be di sp1 ayed~ upon demand of any authorized representative } of the city, by any person carrying on the business. ~f the certificate i s 1 ost or destroyed and the registrant 1 i es the finance de artment with a written statement of that fact, the supp p artment shat l issue the regi strati a duel i cite of the cert~ f ~ cite. The dep fee far the duplicate shal 1 be $2.00. 6 A regi strati on under this section may not be transferred. } ~ ~ r If the ownership of a business under this section changes, the new owne shall re i ster the business i n compliance with the s section. The new 9 Her u on filin an a placation in compliance with this section, shall ow p 9 p recei ve a certi f i cite of regi strati an for the business. Section 5. There is hereby added to the Eugene Code, 1971, a new section numbered 3.818, and reading: 3.818 Business Tax--Evidence of Business. when a person: . . a~ Represents by signs, circulars, cards, telephone 1 ~ sty ngs, advertisements, or otherwise that he or she i s doing business i n the city; or b Holds a governmental license or permit indicating that he or she i s doing busy Hess ~n the city; and c~ Upon request of t~~e finance officer, fails to submit to the off i cer a written statement denying that he or she i s doing business i n the ci t ;that representation or holding and f ai 1 ure constitute prima y facie proof that he or she is conducting business ~n the city. Section 6. There is hereby added to the Eugene Code, 1971, a new section numbered 3.820, and reading: 3.820 Business Tax-City and Non-City Recei is 1~ If a business is conducted bath in and outside the city, the tax i m osed an the business by Section 3.812 appl ~ es only to receipts p from transactions by the business in the city. A t ransaction by such a business takes I ace i n the city i f the goods ar services are delivered p in the cat to a purchaser or are furnished to a purchaser outside the y cat f rom a business location in the city. The manufacture of goods in y ~ en thou h the oods ma be the city i s a transacts on ~ n the city, ev g g y shipped to a poi nt outside the city before they are sold. 2~ ~f the nature of the business prevents accurate differenti- ati on of receipts under subsecta an ~1 ~ of this section, the receipts sub 'ect to the tax may be ascertained by multiplying the gross receipts J ORDNANCE--12