§ 26-27. Registration required.

(a)

The owner, agent or legal representative of every business subject to this article, whether listed in the classification index or not, shall register the business and make application for a business license on or before the due date of each year, except that a new business shall be required to have a business license prior to operation within the county.

(b)

Application shall be on a form provided by the license department which shall contain the social security number and/or the federal employer's identification number, the business name as reported on the state income tax return, and all information about the applicant and the business deemed necessary to carry out the purposes of this article by the license department to include, but not be limited to, returns of the applicant for applicable years filed with the U.S. Internal Revenue Service and/or the state Department of Revenue.

(c)

The applicant shall certify under oath that the information given in the application is true; that the gross income is accurately reported, or estimated for a new business, without any unauthorized deductions; and that all assessments and personal property taxes due and payable to the county have been paid. Real estate agents shall report commissions received on all sales or rentals of property handled.

(d)

Owners of three or more rental units, whether individuals, joint owners, partnerships, corporations, trust, holding, investment or development companies, shall report gross rental income derived from rental of all units. Persons owning, in whole or in part, or having the right to the income in whole or in part, from three or more rental units shall report to the county all gross income derived from realty units within any of the unincorporated areas of the county.

(e)

Insurance agents and brokers shall report the name of each insurance company for which a policy was issued and the total premiums collected for each company for each type of insurance coverage, on a form approved by the county. An insurance agent not employed by a company shall be licensed as a broker.

(Code 1985, § 13-20; Ord. No. 92-241, § 5, 11-10-1992)