Unless otherwise specifically provided, all annual license taxes
are due and payable on or before the anniversary date of the business
license tax receipt.
(1)
Each
person required to have a license shall be liable for the payment
of the tax for the full term of one year from the date of first payment
of the tax or first conduct of business by such applicant, whichever
is earlier.
(2)
When
a new owner of a business, which was previously licensed for the current
year, applies for a license, the business license application of the
new owner will be processed as though such new owner were a new license
applicant.
(Prior code § 2131; Ord. 908 § 2, 1971; Ord. 1177 §§ 2 and 3, 1983)
All renewal licenses shall be delinquent if not paid on or before
the thirtieth day following the due date. A penalty of ten percent
of said license tax shall be added to delinquent licenses on the first
day of delinquency, and an additional twenty percent shall be added
thereto on the first day of each succeeding thirty-day period thereafter,
provided that the amount of such penalties to be added shall not exceed
fifty percent of the license tax due.
(Prior code § 2132; Ord. 908 § 2, 1971; Ord. 1177 § 4, 1983)
A penalty of fifty percent of the prescribed license tax, or
twenty dollars, whichever is higher, shall be added to the license
for any business starting operations before first applying for and
securing a business license, unless otherwise provided.
(Prior code § 2133; Ord. 908 § 2, 1971)
In addition to all other powers conferred upon him, the collector
shall have the power, for good cause shown, to extend the time for
filing any required sworn statement or application for a period not
exceeding thirty days, and in such case to waive any penalty that
would otherwise have accrued, except that ten percent of any tax determined
to be payable shall be added thereto.
(Prior code § 2134; Ord. 908 § 2, 1971)
The amount of any license imposed hereunder shall be deemed
a debt to the city; and any person, firm or corporation carrying on
any trade, calling, profession or occupation mentioned herein without
having a license from this city so to do, shall be liable to an action
in the name of the city of Palm Springs in any court of competent
jurisdiction, for the amount of license tax imposed herein on such
trade, calling, profession or occupation.
(Prior code § 2135; Ord. 908 § 2, 1971)
The city attorney or the collector may, on behalf of the city,
take all appropriate legal action in order to collect such debts owing
to the city, and may commence, or defend, in the name of the city
in any court of competent jurisdiction, an action or actions relating
to any amount of license tax, penalties and interest alleged by the
collector to be due the city, or an action to collect the amount of
any delinquent tax, together with penalties and interest due.
(Prior code § 2136; Ord. 908 § 2, 1971)
In case of recovery by the plaintiff, court costs shall be added
to the judgment as costs to be collected from the defendant or defendants.
(Prior code § 2137; Ord. 908 § 2, 1971)
