(A) 
Unless otherwise specifically provided, each annual license tax payable under this Chapter is due and payable in advance on June 1st of each year at the office of the City Manager.
(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) 
However, a license tax for a new business with a fixed place of business within the City commencing business on or after July 1st shall be prorated for the balance of the license period as follows:
(1) 
If the application is made between July 1st and September 30th, one hundred percent (100%) of said tax shall be paid.
(2) 
If the application is made between October 1st and December 31st, seventy-five percent (75%) of said tax shall be paid.
(3) 
If the application is made between January 1st and March 30th, fifty percent (50%) of said tax shall be paid.
(4) 
If the application is made between April 1st and June 30th, twenty-five percent (25%) of said tax shall be paid.
For failure to pay a license tax when due, the City Manager shall add a penalty of twenty-five percent (25%) of the license tax on the last day of each month after the due date. However, the amount of penalty to be added shall in no event exceed fifty percent (50%) of the amount of the license tax due.
No refund of an overpayment of tax is allowed unless a claim for refund is filed with the City Manager within a period of one (1) 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 City Manager 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 City Manager may refund the amount overpaid.
(A) 
Every person who engages in business within the City, unless exempted pursuant to SJBMC 3-3-400 or required to pay a flat fee in subsection (B) of this section, shall pay an annual license tax on the total annual gross receipts of said business or businesses based on the following system (with a minimum tax of thirty dollars ($30.00)):
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
(B) 
The following businesses shall pay the flat tax enumerated below:
Accountant
($150.00/year)
Acupuncturist
($150.00/year)
Appraiser
($150.00/year)
Architect
($150.00/year)
Assayer
($150.00/year)
Attorney
($150.00/year)
Auctions
($250.00/year)
Bookkeeper
($150.00/year) Boxing
-500 seats
($50.00/day)
+500 seats
($100.00/day)
Broker
($150.00/year)
Bail
 
Bonds
 
Insurance
 
Real estate
 
Stocks
 
Etc.
 
Buses
($25.00/year per vehicle)
Carnival
($150.00/day)
Circus
($150.00/day)
Chemist
($150.00/year)
Chiropractor
($150.00/year)
Dentist
($150.00/year)
Doctor
($150.00/year)
Engineer
($150.00/year)
Film production
($100.00/day)
Geologist
($150.00/year)
Laundry
($100.00/year)
Newspaper
($150.00/year)
Optometrist
($150.00/year)
Pawnbroker
($100.00/year) Pickup/delivery
Retail
($40.00/year first truck)
($15.00/year additional truck)
Wholesale
($30.00/year first truck)
($10.00/year additional truck)
Professionals, misc.
($150.00/year)
Real estate
 
Rentals
($150.00/year)
Sales
($150.00/year)
Surgeon
($150.00/year)
Motorized taxicabs
($25.00/year per vehicle)
Nonmotorized taxicabs, pedicabs, wagons and carriages
($15.00/year per vehicle)
Therapy
($150.00/year)
Physical
 
Psychology
 
Etc.
 
Veterinarian
($150.00/year)
Wrestling
 
-500 seats
($50.00/year)
+500 seats
($100.00/year)
(C) 
The following special events rates shall apply:
Tent sales:
 
Cars
($5.00/vehicle/7-day)
SUV/truck
($10.00/vehicle/7-day)
Trailer
($25.00/trailer/7-day)
Motor home
($20.00/vehicle/7-day)
Other special events vendors will be required to purchase a regular retail business license.