A. 
There is hereby imposed upon the professions, trades, callings, occupations and businesses specified in this chapter through Chapter 5.20 license taxes in the amounts hereinafter prescribed.
B. 
It is unlawful for any person, whether as principal or agent, clerk or employee, either for himself, herself, or for any other person, or for any body corporate, or as an officer of any corporation, or otherwise to commence or carry on any profession, trade, calling, occupation or business or to cause or direct any person to commence or carry on any profession, trade, calling, occupation or business herein specified, in the City, without first having procured a license from said City so to do or without complying with any and all regulations of such profession, trade, calling, occupation or business contained herein or in other ordinances of the City; and the carrying on of any profession, trade, calling, occupation or business mentioned herein without first having procured a license from said City so to do, or without complying with any and all regulations of such profession, trade, calling, occupation or business contained herein or in other ordinances of the City, shall constitute a separate violation hereof for each and every day that such profession, trade, calling, occupation or business is so carried on. Persons described herein who engage in such profession, trade, calling, occupation or business in the City without the required license shall, in addition to the penalties provided herein, sustain a penalty of 25 percent of the license fee due.
C. 
This section shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with the Constitutions or applicable statutes of the U.S. or the State.
(Prior code § 6-004)
All licenses shall be prepared and issued by the Director of Finance of the City, upon payment of the sum to be paid therefor, and each license so issued shall state upon the face thereof the following:
A. 
The name of the person to whom the license is issued.
B. 
The kind or kinds of business licensed thereby.
C. 
The location of such business.
D. 
The date of the expiration of such license.
E. 
Such other information as the Director of Finance shall determine.
(Prior code § 6-005)
A. 
All license taxes due hereunder shall be due and payable, and delinquent as follows:
1. 
Daily License. Due on its effective date and delinquent at 5:00 p.m. on due date.
2. 
Monthly License. Due on the first day of each month for which license is sought and delinquent at 5:00 p.m. on the 10th day of the month.
3. 
Quarterly License. Due on the first day of January, April, July, and October. Delinquent at 5:00 p.m. on the last day of the first month in which the quarterly license is due.
4. 
Semiannual License. Due on the first day of January and July. Delinquent at 5:00 p.m. on the last day of the first month in which the semiannual license is due.
5. 
Annual License. Due on the first day of the month following the expiration date and delinquent at 5:00 p.m. on the last day of that month.
B. 
To all delinquent licenses there shall be added a penalty of 15 percent of the amount of the tax due for the period, and an additional 15 percent for each month delinquent thereafter, providing that the amount of such penalty to be added shall in no event exceed 60 percent of the amount of the license tax due.
C. 
The Director of Finance for good cause may extend for more than 30 days the time for paying any sum required to be paid hereunder provided a written request therefor is filed with the Director of Finance prior to the delinquency date.
(Prior code § 6-007)
Proration of any license tax due hereunder shall be made for any portion of the period for which a license tax is payable. Any portion of a month will be considered a full month for prorating license tax due.
(Prior code § 6-008)
Licenses will be issued according to the rules and regulations approved by resolution of the City Council. The expiration date will be printed on each business license.
(Prior code § 6-009)
Separate licenses must be obtained for each branch establishment or location of the business engaged in, as if each such branch establishment or location were a separate business, and each license shall authorize the licensee to engage only in the business licensed thereby at the location or in the manner designated in such license; provided that warehouses, distributing plants and other locations which generate no additional gross receipts but are used in connection with and incidental to a business licensed under the provisions of this chapter through Chapter 5.20 shall not be deemed to be separate places of business or branch establishments.
(Prior code § 6-011)
Duplicate licenses may be issued by the Director of Finance to replace any license previously issued which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit paying to the Director of Finance the sum of $2.00.
(Prior code § 6-012)
No license issued pursuant to this chapter through Chapter 5.20 shall be transferred, except that when a licensee transfers his or her business from one location to another in the City the license previously issued may be amended to authorize the conduct of the business at the new location. The license transfers and amendments herein authorized may be obtained upon application therefor to the Director of Finance and the payment of the sum of $2.00.
(Prior code § 6-013)
All licenses must be retained in the following manner:
A. 
Any licensee transacting and carrying on business at a fixed place of business in the City shall show evidence of such license upon demand.
B. 
Any licensee transacting and carrying on business but not operating at a fixed place of business in the City shall keep the license upon his or her person at all times while transacting and carrying on such business.
(Prior code § 6-014)
License fees, penalties and costs collected or received by the City may be refunded as specified by resolution of the City Council.
(Prior code § 6-015)