A registration fee of $80.00 shall be due at the time of filing of the application. Such registration certificate shall be personal and nontransferable and shall be valid as long as the taxpayer continues in such business and pays any tax imposed by the city.

The registration fee shall be administratively adjusted by the director on January 1, 2012, and annually thereafter, in an amount equal to the cost of living adjustment, as defined in BCC 4.03.020(B), applicable for the immediately preceding year. The amount of the registration fee so calculated shall be rounded to the nearest $1.00.

In the event business is transacted at two or more separate places by one taxpayer, a separate registration certificate for each place at which business is transacted shall be required. Such additional certificates shall be issued at no additional fee. Where a taxpayer changes the nature of business conducted or conducts additional activities upon which a tax is imposed by Chapter 4.04 BCC, Admission Tax Code; Chapter 4.09 BCC, Business and Occupation Tax Code; Chapter 4.10 BCC, Utility Occupation Tax Code; or Chapter 4.14 BCC, Gambling Tax Code, such taxpayer shall apply for and receive a new registration certificate at no additional fee.

Each registration certificate shall be numbered and shall show the name, business location, mailing address and such other information as the department deems necessary. The certificate of registration shall be posted in a conspicuous place at the place of business for which it is issued.

Where a place of business of the taxpayer is changed, the taxpayer shall notify the department and upon approval a new certificate will be issued free of charge for the new place of business. (Ord. 5986 § 1, 2010; Ord. 5436 § 1, 2003.)