|
City of Belleview
Business Tax
Department
Business Tax
A Business Tax is levied on:
(1)
Any person who maintains a permanent
business location or branch office within
the city for the privilege of engaging in or
managing any business within the city
jurisdiction.
(2)
Any person who maintains a permanent
business location or branch office within
the city for the privilege of engaging in
or managing any profession or occupation
within the city jurisdiction; and
(3)
Any person who does not quality under
the provisions of subsections (1) and (2) of
this section and who transacts any business
or engages in any occupation or profession
in interstate commerce where such license
tax is not prohibited by section 8 of
article I of the United States Constitution.
Home
Business Tax Regulations
Home occupations may be conducted in all
residential districts under the following,
when a Home Business Tax is applied
for, approved and the $10.50 per year fee is
paid, as indicated in Chapter 134 Section
134-541 of the City of Belleview Codes of
Ordinances:
(1)
There shall be no display of goods or
advertising visible from the road.
(2)
A non-illuminated nameplate, not
exceeding one square foot area, may be
displayed, provided that the nameplate is
affixed flat against the exterior surface at
a position not more than two feet distant
from the main entrance to the residence.
(3)
No home occupation shall occupy more
than 20 percent of the first floor area of
the residence, exclusive of the area of any
open porch or attached garage or similar
space not suited or intended for occupancy
as living quarters.
(4)
No home occupation shall be conducted
in an accessory building but must be
conducted in the residence of the
proprietor.
(5)
No electric motor having greater than
2½ horsepower shall be used in the conduct
of any home occupation, and the total
combined ratings of such permitted electric
motors shall not exceed ten horsepower.
(6)
The following shall not be considered
home occupations: beauty shops, barber
shops, public dining facilities, antique or
gift shops, photographic studios,
fortunetelling, outdoor repair, retail sales
or nursery schools caring for more than five
children other than children related by
marriage, blood or adoption.
(7)
All motors and equipment used in the
conduct of any home occupation shall be
shielded so as not to cause radio or
television interference.
(8)
Only members of the immediate family
living in the residence shall be permitted
to work at the home occupation.
(9)
No use may be conducted entailing the
use of chemicals or matter of energy that
may create or cause to be created
objectionable noise, noxious odors or hazards
dangerous to the public health, safety or
welfare.
(10)
Any person desiring to conduct a home
occupation in a residential district shall
first apply to the zoning director for a
permit thereof, such application to be on a
form prepared by the zoning director and
shall include, but not by way of limitation,
the following information:
a.
Name of applicant.
b.
Location of residence wherein the
home occupation, if approved, will be
conducted.
c.
Total floor area of the first floor
of the residence.
d.
Area of the rooms to be utilized in
the conduct of the home occupation.
e.
A sketch showing the floor plan and
the area to be utilized for the conduct of
the home occupation.
f.
The nature of the home occupation
sought to be approved.
(11)
The zoning director shall then issue
a permit for such home occupation.
(12)
Home occupation permits shall be
renewed annually.
(13)
The zoning director shall have the
authority and responsibility to revoke any
home occupation permit and/or pursue other
remedies as provided in this section if any
of these provisions are violated.
To view forms and fees click on the links
below
Business
Tax Fees
Business Tax Application
Business Tax Application Outside City Limits
Home
Business Tax Application
|
