[1961 Code, § 12.19; Ord. 586; Ord. 1221, 11-19-1997]
Unless otherwise specifically provided, all license taxes under the provisions of this chapter shall be an annual tax and shall be due and payable in advance on the first day of operation of such business and annually on the anniversary date thereafter. Whenever an applicant shall present to the Finance Director satisfactory proof of extreme hardship, the Finance Director may permit partial payments of the business license assessment to which will be added a filing fee in an amount set by resolution. Daily flat rate license taxes are payable each day in advance.
[Ord. 1141, 6-16-1993]
Any person engaged in a business, trade, profession, calling, or occupation in the city without the required license pursuant to this chapter shall sustain a penalty of 25% of the license tax due. Whenever a license fails to pay a license tax when due, the Finance Director shall add a penalty of ten percent of the license tax on the last day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed fifty percent of the amount of the license tax due.
[1961 Code, § 12.21; Ord. 586]
Every person, who engages in business within the city shall pay a license tax based upon the license tax schedule as hereafter adopted, resolution, by the City Council. The City Council may amend, revise or change such schedule by resolution.
[1961 Code, § 12.22; Ord. 586]
The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city. An action may be commenced in the name of the city in any court of competent jurisdiction, for the amount of any delinquent license tax and penalties.