6.14.020 Occupation license.
Required.
(1) On and after the first day of January, 1967, no person subject to the payment of the taxes provided in Chapter 6.15 shall engage in any business, occupation, or activity subject to said taxes in the city of Pullman without first having obtained and being the holder of a valid and existing license to do so, to be known as “utility business and occupation license,” for which the applicant shall pay a fee as established by a Resolution of the City Council. The license shall expire at the end of the calendar year in which it is issued and a new license shall be required for each calendar year; provided, however, that if the taxpayer in transacting its business keeps books reflecting said business on a fiscal year and not on a calendar year, it may, with the consent of the city finance director, obtain its license for the period of its current fiscal year which shall be deemed its tax year.
(2) Application for the license shall be made to the city finance director who shall issue the same on forms provided by the city.
Any person engaging in or carrying on more than one such business, occupation, pursuit, or privilege within the city of Pullman shall procure a utility business and occupation license for each of the same. There shall not be a pro rata of license fee for an applicant who makes application for a part of any year or period.
(3) The license shall be personal and nontransferable.
(4) Each license shall be numbered, shall show the name, place, and character of business of the taxpayer and such other information as the city finance director shall deem necessary and shall at all times be conspicuously posted in the place of business for which it is issued.
(5) No person to whom a license has been issued pursuant to this Chapter shall suffer or allow any other person for whom a separate license is required to operate under or display its license; nor shall such other person operate under or display the license. (Ord. 92-9 §2, 1992. Formerly 6.02.090).