A. 
Unless otherwise specifically provided, each annual license tax payable under this chapter is due and payable in advance on the first day of January of each year.
B. 
Except as otherwise provided, a license tax, other than annual, required under this chapter is due and payable as follows:
1. 
Daily flat rate license tax, each day in advance;
2. 
Other flat rate license tax is payable in advance on the first day of business and thereafter on the first day of any applicable period.
C. 
Each annual license issued under this chapter is effective on a calendar-year basis. However, a license tax for a new business with a fixed place of business within the city commencing business on or after the first day of April, shall be prorated for the balance of the license period as follows:
Date of Commencement of Business
Prorated Tax
Between April 1st and June 30th
3/4 of annual tax
Between July 1st and September 30th
1/2 of annual tax
Between October 1st and December 31st
1/4 of annual tax
(Ord. 965 § 1, 1989; Ord. 04-1219 § 9, 2004)
A. 
For failure to pay a license tax when due, the finance director shall add a penalty of 10 percent of the license tax due on the last day of each month after the due date. However, the amount of penalty to be added shall in no event exceed 50 percent of the amount of the license tax due.
B. 
All payments of the business license tax received by the city, irrespective of any designation to the contrary by the taxpayer, shall be credited and applied first to any penalties and tax due for prior years in which the tax was due but unpaid.
(Ord. 965 § 1, 1989; Ord. 08-1309 § 11, 2008)
No refund of an overpayment of tax is allowed unless a claim for refund is filed with the director of finance within a period of one year from the last day of the calendar month following the period for which the overpayment was made. A claim for refund of the amount of the overpayment must be filed with the director of finance on a form furnished by him and in the manner prescribed by him. Upon the filing of a claim and when he determines that an overpayment has been made, the director of finance may refund the amount overpaid.
(Ord. 965 § 1, 1989)
Unless otherwise provided under this section, every person who engages in business within the city shall pay a license tax based upon gross receipts which is rounded to the nearest $1,000, as follows:
Gross Receipts (in dollars)
Tax (mil per dollar)
First 250,000
At 1.00
Next 250,000
At 0.25
Next 500,000
At 0.125
All over 1,000,000
At 0.05
Minimum tax:
$30.00
Professions: $100.00 for each professional, except that in lieu thereof a person engaged in a profession may elect to pay a license tax computed on the basis of a tax per dollar of gross receipts as provided in the above schedule.
Pickup or delivery – From outside city:
Retail: $40.00 per year for first truck; $15.00 per year for each additional truck;
Wholesale: $30.00 per year for first truck; $10.00 per year for each additional truck;
Amusements:
Circus: $150.00 per day;
Carnival: $150.00 per day;
Boxing and wrestling: $80.00, 500 seats and over; $40.00, less than 500 seats;
Dancehall: $100.00 per year;
Taxicabs, buses: Per vehicle, $25.00 per year;
Other – Flat rate:
Savings and loan: $250.00 per year;
Newspaper: $200.00 per year;
Pawnbroker: $100.00 per year;
Peddlers:
Regular route: $75.00 per year;
Other: $5.00 per day;
Solicitors: $10.00 per day;
Special event vendor: $10.00 per event;
Coin-operated machines (except laundromats):
Music: $15.00 per machine per year;
Nonmusic, requiring less than $0.05 to operate: $15.00 per machine per year;
Nonmusic, requiring $0.05 or more to operate: $30.00 per machine per year;
Utilities: Public utilities shall pay a license under the gross receipts schedule outlined above; except that any public utility possessing a franchise granted by the city and making an annual payment under the franchise shall be entitled to a credit in the amount of such payment against the license tax payable by such utility pursuant to the provisions of this chapter.
(Ord. 965 § 1, 1989; Ord. 1056 § 1, 1993; Ord. 04-1219 § 11, 2004; Ord. 08-1309 § 12, 2008)
A. 
Upon adoption of a resolution of the city council, the city will provide amnesty from payment of penalties and interest associated with past due business license taxes. The council may authorize the program to be instituted for no longer than three months at any given time.
B. 
The city council may authorize use of the business tax amnesty program no more than once every 24-month period.
C. 
The director of finance shall develop and implement regulations that are consistent with and further the terms and requirements set forth within this section. This shall include the procedures related to the request for business tax amnesty, payments of business taxes and any other policies applicable to the business tax amnesty program.
(Ord. 09-1318 § 1, 2009)