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(1) Form of License. All business licenses shall be prepared and issued under the direction of the director. Each license shall state the following information upon its face:

(a) The name of the person to whom it is issued;

(b) The business activity to be conducted;

(c) The location of the business;

(d) The expiration date of the license; and

(e) Such other information as the director deems necessary.

(2) Duplicate License Fees. A duplicate license may be issued by the director to replace any license previously issued which has been lost or destroyed, upon application therefor, the filing of an affidavit or declaration attesting to such fact, and payment to the director of a fee of $2.00. The fee set forth in this subsection may be changed by resolution of the city council.

(3) Terms of Business Licenses. Each business license shall expire annually on the anniversary of its issuance. The director may issue licenses for either shorter or longer periods for any licensee or any class of licensee if necessary or desirable to ensure collection of the tax or to increase the efficiency of its administration.

(4) Payment. Unless otherwise specifically provided, all annual license taxes shall be due and payable in advance in full on the first day of the month following the date of expiration of the preceding license. Except as otherwise provided to the contrary for a particular business or activity in Chapter 5.08 CMC, quarterly payments shall be made on the first day of the first, fourth, seventh and tenth months of the license term. Quarterly payments may be made only during the 12-month period following the issuance of the initial license. Every new business shall file an application for a business license and pay the tax due prior to the first day of operation.

(5) Transferability of Business or Business Licenses. No business license issued under this title may be transferred or assigned by a licensee to any other person. No licensee may transfer or assign the business or activity which is the subject of the license to another person without the prior written consent of the city. The director may require the transferee or assignee to apply for a new license pursuant to the provisions of this title. No license may issue to the transferee or assignee until all outstanding taxes owed by the transferor or assignor pursuant to this title are paid.

(6) Change of Address. A licensee who changes his or her place of business or who locates a business previously operated without a fixed place of business may, upon application therefor and paying a fee of $5.00 or such other amount as is hereafter fixed by resolution of the council, have the license amended to reflect the new address. (Ord. 505 § 1. 2002 Code § 6-3.6).