Subject: 10561/Code/2-109/Licenses&Permits
Date: Thu, 17 May 1990 11:50:00 -0500


                            ORDINANCE NO.    10561  
                
                
                 AN ORDINANCE AMENDING CHATTANOOGA CITY CODE,
                 PART II, SECTION 2-109, SO AS TO AMEND THE
                 SECTION DEALING WITH LICENSES AND PERMITS.
                
                                                    
                
                
       	    	 SECTION 1.  BE IT ORDAINED BY THE CITY COUNCIL OF THE
       CITY OF CHATTANOOGA, TENNESSEE, That Chattanooga City Code, Part
       II, Section 2-109, be and is hereby amended by deleting it in its 

       entirety and substituting in lieu thereof a new Section 2-109 as
       follows:
            Sec. 2-109.	   Licenses and Permits.
           
            	 (a)  Failure to obtain.  It shall be unlawful for
            any person who engages in any vocation, occupation or
            business for which a privilege license is required or a
            permit required to fail to pay the license fee or permit
            fee and obtain a license or permit for such vocation,
            occupation or business.  Each day's violation shall
            constitute a separate offense.
           
            	 (b)  Settlement upon termination or transfer of
            business.
           
                      (1)  If any person liable for any tax, penalty
                 or interest levied hereunder shall sell out the
                 person's business or stock of goods, or shall quit
                 the business, the person shall make a final return
                 and payment within fifteen (15) days after the
                 date of selling or quitting the business.
                
                      (2)  The person's successor, successors, or
                 assigns, if any, shall withhold sufficient of the
                 purchase money to cover the amount of such taxes,
                 interest, and penalties due and unpaid until such
                 former owner shall produce a receipt from the
                 proper city tax collector stating that no taxes,
                 interest or penalties are due.
                
                      (3)  If the purchaser of a business or stock
                 of goods shall fail to withhold the purchase money
                 as above provided, the purchaser shall be
                 personally liable for the payment of the taxes,
                 interest and penalties accruing and unpaid on
                 account of the operation of the business by any
                 former owner, owners, or assigns.
0C
                      (4)  (i)	  Nothing in this section shall
                 apply to any license transferring a business from
                 one (1) location to another, within the
                 municipality, on a one-time basis during any annual
                 taxable period.
                
                      	   (ii)	  In this event a licensee shall
                 notify the local tax collector at least five (5)
                 days prior to the last day of business at the old
                 location, submitting information and payment of a
                 five dollar ($5.00) recording fee for the new
                 location.
                
                      	   (iii)  Succeeding transfers by the same
                 licensee, with the same annual taxable period,
                 shall be subject to a final return and payment
                 within fifteen (15) days, plus a new minimum
                 business license and recording fee for the new
                 location.
                
       	    	 SECTION 2.  BE IT FURTHER ORDAINED, That this Ordinance
       shall take effect two (2) weeks from and after its passage as
       required by law.
      
       PASSED on Third and Final
       Reading April 29, 1997.	     s/__________________________________
       	    	      	   	     	         CHAIRPERSON
      
       	    	      	   	     APPROVED: ___X___DISAPPROVED:_______
      
       	    	      	   	     DATE:_______________________________
      
      
       	    	      	   	     s/__________________________________
       RLN:cjc	      	   	     	             MAYOR