[Ord. No. 07-892 §1, 1-22-2007]
As used in this Article, the following terms shall have these
prescribed meanings:
The aggregate annual amount of all revenues, whether from
cash or credit received for the placement, keeping, or maintenance
of any off-premises commercial outdoor sign, display, device, figure,
painting, drawing, message, plaque, poster, billboard, or other thing
designed, intended, or used to advertise or inform any part of the
advertising or information contents of which is visible from any point
of the traveled ways of the roadways within the City.
Any off-premises commercial outdoor sign, display, device,
figure, painting, drawing, message, plaque, poster, billboard, or
other thing intended or used to advertise or inform any part of the
advertising or information contents of which is visible form any point
of the traveled ways of the roadways within the City.
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If the structure of any such outdoor advertisement shall contain
more than one (1) outdoor advertisement within its structure, then
each such outdoor advertisement shall be considered an individual
outdoor advertisement for purposes of this Chapter.
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[Ord. No. 07-892 §2, 1-22-2007]
A.
All
owners and operators of outdoor advertisements, as defined in this
Article, and except as otherwise provided by ordinance, shall pay
to the City, for each outdoor advertisement owned and/or operated
by same, two percent (2%) of the gross annual revenue produced by
outdoor advertising of each respective outdoor advertisement as and
for an annual outdoor license tax, at such times as provided in this
Article. This license tax was submitted to the qualified voters and
approved at the general election held on Tuesday, the third (3rd)
day of April, 2007.
B.
All
owners and operators of outdoor advertisements, as defined in this
Article, and except as otherwise provided by ordinance, shall pay
to the City an initial inspection fee of five hundred dollars ($500.00)
for each outdoor, advertisement owned and/or operated by same.
[Ord. No. 07-892 §3, 1-22-2007]
No person shall engage in the business of outdoor advertisement
within the City without first having obtained a license therefor from
the City Clerk or the Director of Finance and paying to the Director
of Finance the designated tax. The license shall be for the annual
license year.
[Ord. No. 07-892 §4, 1-22-2007]
A.
Every
person required to pay an outdoor advertising occupational license
tax based on gross annual revenue produced from outdoor advertising
shall pay the annual license tax based on the actual gross revenue
from outdoor advertising of such person for the last preceding calendar
year; and any person commencing outdoor advertising in the City during
any license year shall pay, at the time of such commencement, a license
tax based on estimated gross revenue for the remainder of the license
year. Any such person shall, within one (1) month after the end of
said prorated license year, file an estimated return for the ensuing
license year and pay at that time a license tax based on such estimate;
provided however, that within one (1) month after the end of each
of the periods of estimated gross revenue from outdoor advertising,
such person shall file a statement of actual gross revenue from outdoor
advertising and shall pay an additional tax, if any, based on the
actual gross revenue from outdoor advertising.
B.
Any
payment of license tax based on estimated or actual gross revenue
from outdoor advertising which shall be in excess of the amount due
the City shall not be refunded except in the case of cessation of
outdoor advertising, but shall be applied as a credit for the license
tax for the ensuing year.
[Ord. No. 07-892 §4(42-67), 1-22-2007]
A.
Every
person obliged to pay an outdoor advertising occupational license
tax based on gross revenue produced by outdoor advertising of such
person shall furnish the City a correct statement in writing showing
the amount of such annual revenue, which statement shall not be made
public or used by the City except for the purpose of establishing
a correct basis for fixing and collecting the amount of a license
tax as provided in this Article.
B.
All
books of account showing the amount of such gross annual revenue produced
by outdoor advertising shall be open to the inspection of the City
Officials charged with the duty of issuing the licenses provided in
this Article and collecting for same, and the issuance of any such
license may be withheld until all the requirements have been fulfilled.
[Ord. No. 07-892 §4(42-68), 1-22-2007]
A.
No
license under this Article shall be assignable or transferable. In
the case of the sale of an outdoor advertisement during the annual
license year, the purchaser must apply for and obtain the license
required pursuant to this Article.
B.
No
license taxes paid under this Article shall be refundable. Any new
license issued for an existing outdoor advertisement due to the purchase
of said outdoor advertisement will be subject to the taxes set forth
herein.
[Ord. No. 07-892 §4(42-69), 1-22-2007]
A separate license shall be obtained for each outdoor advertisement
kept, placed, or maintained in the City.
[Ord. No. 07-892 §4(42-70), 1-22-2007]
The City Clerk or any certified public accountant employed by
the Director of Finance shall have the right at reasonable times during
regular business hours to audit or examine the books and records of
the applicant for any license for the purpose of determining the truthfulness
and accuracy of any statements made by the applicant in its/his/her
application for a license or in the payment of its/his/her license
tax.
[Ord. No. 07-892 §4(42-70.1), 1-22-2007]
A.
Delay In Payment. All license taxes provided for in this
Article shall be deemed delinquent if not paid by July thirty-first
(31st) of each year, and any person so delinquent shall pay to the
City an additional ten percent (10%) of the amount due for the first
(1st) month of such delinquency and one percent (1%) of the amount
due for each month or part thereof as such delinquency thereafter
continues, in addition to any other penalty prescribed in this Article.
B.
False Statements Causing Reduction In Payment. Any person
who makes a false statement which causes a reduction in any license
tax herein shall be required to pay to the Director of Finance the
additional amount due, plus a penalty of twenty-five percent (25%)
of such additional amount, plus one percent (1%) interest per month
or fraction thereof on such additional amount from the date originally
due, in addition to any other penalties prescribed in this Article.
C.
Non-Compliance Or Violation. Any person who fails to comply
with or commits any violation of any provision of this Article shall
be guilty, upon conviction thereof, of an offense. Any fine assessed
for such offense shall be in addition to any other penalties assessed
for delinquency or false statements causing a reduction in payment.
D.
Revocation. Any failure to comply with, or any violation
of any provision of this Article by any licensee under this Article
shall be cause for revocation or suspension of such license by the
Board upon recommendation of the City Manager, and such revocation
or suspension shall be in addition to any other penalties prescribed
in this Article.
