[R.O. 2010 §135.010; C.O. 1948 c. 5 §2-1; CC 1970
§10-1; Ord. No. 946 §1, 6-6-1952]
The Fiscal Year for the City shall be July first (1st) to June
thirtieth (30th), and the books of the City shall be audited as of
June thirtieth (30th) of each year.
[R.O. 2010 §135.020; C.O. 1948 c. 5 §2-2; CC 1970
§10-2]
The auditing provided for in this Chapter shall be done by some
certified public accountant selected by the City Administrator, with
the approval of the Board of Aldermen.
[R.O. 2010 §135.030; C.O. 1948 c. 5 §§1-1
— 1-4; CC 1970 §10-3]
A. No
license or permit, provided for or required under any provision of
this Chapter or other ordinance of the City shall be issued by the
City Clerk or any department of the City, to any person, until all
delinquent personal property taxes, fees, trash collection fees and
permits due for such year and the preceding year shall have first
been paid and receipts for such personal property taxes and fees shall
have been exhibited to the City Clerk or department of the City issuing
such license or permit.
B. In
the event that the receipts for such personal property taxes, fees
or permits shall have been lost or destroyed, or applicant is unable
to produce the same, then it shall be the duty of the City Clerk or
other department head to certify to the department to which application
for such license or permit is made, that the personal property taxes,
license fees or permit fees of the applicant have been paid and are
not delinquent for the period provided for in this Section.
C. Any
person desiring to obtain any license or any permit provided for or
required under any provision of this Chapter or other ordinance of
the City shall first pay all personal property taxes, merchants' taxes,
license fees and permit fees, inspection fees and other fees as are
then delinquent for each calendar year, and exhibit the receipts or
certificates as provided in this Section before any such applicant
shall be entitled to the license or permit.
D. Dog
licenses and dog registrations are hereby exempted from the provisions
of this Section.
[R.O. 2010 §135.040; C.O. 1948 c. 5 §3-2; CC 1970
§10-4]
It shall be the duty of the City Clerk,, upon the presentation
of any paid special tax bill issued by the City, to mark on the tax
bill that the same has been canceled and released of record and it
shall be his/her duty to release the special tax bill upon the records
of the City to clear the title of any property affected by the special
tax bill.