[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.
[1]
Cross Reference — As to licenses generally, ch. 605.
[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.