Unless otherwise specifically provided, all annual license taxes,
under the provisions of this title, shall be due and payable in advance
on January 1st through January 31st, with payments postmarked within
that period also accepted. License taxes covering new operations after
January 1st may be prorated based on estimated gross receipts for
the balance of the year. License taxes for the development of residential
or commercial property shall be due and payable when applying for
a building permit for each property to be developed.
(Prior code § 1-5.34; Ord. 1550 § 6, 1992; Ord.
1773 § 1, 1999; Ord. 2165 § 1, 2017)
A. For
failure to pay the license tax when due, the collector shall add a
penalty of: 25 percent of said license tax on the first day of February:
and 50 percent (non-cumulative) said license tax on the first day
of March. When the first day of the month falls on a day when the
City Hall is closed, payment of the license tax due may be made on
the next working day without penalty. Any license issued pursuant
to this title may be suspended by the collector upon the failure of
the licensee to pay any charges imposed by this title within 60 days
after such charges or reports become delinquent. No license shall
be issued, nor one which has been suspended or revoked shall be reinstated
or reissued, to any person, who at the time of applying therefor,
is indebted to the city for any delinquent license taxes, unless such
person, with the consent of the collector, enters into a written agreement
with the city, through the collector, to pay such delinquent taxes,
plus five percent simple annual interest upon the unpaid balance,
in monthly installments, or oftener, extending over a period of not
to exceed one year.
B. In any
agreement so entered into, such person shall acknowledge the obligation
owed to the city and agree that, in the event of failure to make timely
payment of any installment, the whole amount unpaid shall become immediately
due and payable and that his or her current license shall be revocable
by the collector upon 30 days' notice. In the event legal action
is brought by the city to enforce collection of any amount included
in the agreement, such person shall pay all costs of suit incurred
by the city or its assignee, including a reasonable attorney fee.
The execution of such an agreement shall not prevent the prior accrual
of penalties on unpaid balances at the rate provided in this section,
but no penalties shall accrue on account of taxes included in the
agreement, after the execution of the agreement, and the payment of
the first installment and during such time as such person shall not
be in breach of the agreement.
(Prior code § 1-5.35; Ord. 1093 § 2, 1983; Ord.
2085 § 1, 2013)
No refund of any taxes paid shall be allowed in whole or in part unless a claim for refund is filed with the collector within the timelines and in the manner set forth in Section
1.04.090 of this code. If after the filing of such a claim, the collector determines that a refund is due, the collector may refund the amount that is owed.
(Prior code § 1-5.36; Ord. 1773 § 1, 1999; Ord.
1967 § 3, 2008)
Every person who is conducting business shall pay a license
tax based upon the gross receipts in accordance with the following
schedule. Gross receipts from the previous calendar year shall be
prima facie evidence of the estimated gross receipts for the year
for which the license tax applies for all businesses renewing licenses:
LICENSE TAX SCHEDULE
|
---|
$0—24,999
|
$25.00
|
25,000—99,999
|
$50.00
|
100,000—249,999
|
$75.00
|
250,000 and above
|
$0.30/$1,000.00 of gross receipts
|
If a business has been operating less than one year, the amount
due shall be based on actual gross receipts per month for the previous
year multiplied by 12, and in accordance with the previous schedule.
A new business shall base its tax on estimated gross receipts for
the current licensing period in accordance with the previous schedule.
(Prior code § 1-5.37; Ord. 1089 § 1, 1983; Ord.
1550 § 6, 1992)
The collector may make rules and regulations not inconsistent
with the provisions of this title as may be necessary or desirable
to aid in the enforcement of the provisions of this title.
(Prior code § 1-5.39)
The amount of any license tax and penalty imposed by the provisions
of this title shall be deemed a debt to the city. An action may be
commenced in the name of said city in any court of competent jurisdiction,
for the amount of any delinquent license tax and penalties.
(Prior code § 1-5.41)
All remedies prescribed hereunder shall be cumulative and the
use of one or more remedies by the city shall not bar the use of any
other remedy for the purpose of enforcing the provisions of this title.
(Prior code § 1-5.42)