Chapter 26 TAXATION*
Section 26-29 License; bond.
(a) Any person applying for license to carry on the business
of a manufacturer or merchant,
shall, before he shall receive such license, execute a bond to the city, with two (2) or more good
and sufficient sureties, conditioned that he will, on or before the thirty-first day of December
next following, pay to the business license administrator all taxes due on such license, which
bond shall be approved by the business license administrator with such approval endorsed
thereon, but in no case shall the mayor, councilmembers or city officers be received as sureties
on such bond.
(b) When any manufacturer or merchant shall commence business
after the first Monday in
April in any year, he shall execute a bond as provided for in this section, conditioned that he will,
on or before the first Monday of August next thereafter, furnish to the city assessor a statement,
verified as herein required, of the largest amount of goods, wares and merchandise, or raw
material and finished products he has on hand or subject to his control, whether owned by
himself or consigned to him for sale, on the first day of every month between the time he
commenced business and the first day of August; upon which statement he shall pay the same
rate of tax in proportion to the time he has been engaged in business.
(1) The license shall be signed by
the business license administrator and attested by the seal
of the city, and shall be in the following form:
The City of Columbia, to all who
shall see these presents, Greeting:
Know ye, that ________, having on
the ________ day of ________, 19________, given
bond as a ________, as required by ordinance, for the payment of all lawful taxes due on
________ license; therefore the said ________ is hereby authorized to pursue the business or
avocation of a ________ at any one place within said city from and after this date, until the 31st
day of December, 19________.
IN TESTIMONY WHEREOF, I have hereunto
set my hand and caused the seal of the City
of Columbia to be affixed this ________ day of ________, A.D., 19________.
(2) The bond may be in the following
KNOW ALL MEN BY THESE PRESENTS, that
we ________, as principal, ________ and
________ as sureties, are held and firmly bound unto the City of Columbia, for the payment on
the 31st day of December next following, to the business license administrator thereof, of all
taxes which may be then due from the said ________ upon his license as a ________ for the
twelve months ending on the 31st day of December next; and in default of such payment, to pay
all damages and costs which may be adjudged against them by law.
Given under our hands and seals this
________ day of ________, 19________.
Approved this ________ day of ________,
(Code 1964, § 16.320)