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)