A. 
New. Initial business license fees including gross receipts tax, are due and payable prior to issuance of the license for which application is made. The base service fee for the business license and gross receipts tax or flat fee shall be established by the City Council. The payment of such fees and taxes shall not in any way constitute a right or permission to begin operations of said business.
B. 
Renewal. Unless otherwise specifically provided herein, all fees for renewal and gross receipt taxes of a business license under the provisions of this chapter shall be due and payable the day after the anniversary date on which the license expired.
C. 
Contractor: Builder-Owner. The base service fee portion of the gross receipts business license tax shall be collected per subsections A and B. The flat fee portion shall be collected at or prior to the time a building permit is issued, and the flat fee tax shall be determined under the provisions of Section 5.32.040.
(Ord. 428, 1996)
Notification of business license tax due will be given by first class United States mail, provided that the licensee has submitted a timely renewal statement; provided further, that failure to receive such notification shall not exempt the licensee from all requirements under this chapter.
(Ord. 428, 1996)
A. 
For failure to pay a license tax when due, the Collector shall add the following penalties: (1) 10% of said tax on the past due date thereof; (2) 50% of said tax on the first day of the second month after the past due date thereof; and (3) 100% of said tax on the first day of the third month after the due date thereof; provided that the maximum amount shall not exceed an amount equal to 100% of the amount of the business license tax due.
B. 
Interest. In addition to the penalties imposed, any business that fails to remit the tax due shall pay interest at the rate of one percent per month, exclusive of penalties, from the date on which remittance first became delinquent until paid. Provided, however, that pursuant to subsection A, penalties upon attaining a combined amount for the business license tax due are merged with the tax payable hereunder and any additional interest charged from such date on shall be charged on the combined amount delinquent until paid.
C. 
No license or sticker, tag, plate, or symbol 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 nine percent simple annual interest upon the unpaid balance, in monthly installments, or more often, extending over a period of not to exceed one year.
D. 
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's fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided in subsection B of 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.
(Ord. 428, 1996)
Money received during the current year for a license shall first be applied to the payment of delinquent taxes, sums, and penalties due during any preceding calendar year, any balance remaining thereafter shall be applied to the payment of the current license tax and penalties. A license issued during any prior year to the same owner, tenant or occupant for the same place of business shall be prima facie evidence in any court or administrative proceeding that the business was continuously operated by the same person or firm from said prior year to the current year.
(Ord. 428, 1996)
A. 
Refunds Authorized. Any business license tax, or penalties or interest thereon, or portion thereof, may be refunded, if they were:
1. 
Paid more than once;
2. 
Erroneously or illegally collected;
3. 
Paid in excess of the correct amount;
4. 
Issued for a business that subsequently does not operate in the City, due to applicant's inability to obtain additional permits required under any provision of this code. In such case, the applicant shall be entitled to a refund of the business license tax paid;
5. 
Issued for a business which subsequently becomes prohibited or illegal under any law of the State. In such case, the amount refunded shall be prorated on the basis of the proportion which the number of months remaining in the period for which the business license tax was paid bears to the number of months in the whole period.
B. 
Application for Refund. No refund of an overpayment of taxes imposed by the provisions of Chapters 5.08 through 5.36 shall be allowed in whole or in part unless a claim for refund is filed with the Collector within a period of three years from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the Collector on forms furnished by him or her and in the manner prescribed by him or her. Upon the filing of such a claim, and when he or she determines that an overpayment has been made, the Collector may refund the amount overpaid.
(Ord. 428, 1996)
The City Council shall establish fees, rates and schedules for business licenses as authorized by this chapter by appropriate implementing resolution establishing those rates and schedules for both primary business categories with gross receipts tax basis and for special business categories with flat fee or square footage tax basis. The references implementing resolution may be changed from time to time by appropriate action of the Council amending the rate structures as established by the implementing resolution. The initial implementing resolution establishing the rates and schedules shall become effective with the effective date of the ordinance codified in this chapter.
(Ord. 428, 1996)