(A) Dispenser's License Tax. All persons who have a valid dispenser's license within the city, issued by the Bureau, shall pay a license tax to the city in the amount of $250 per year payable on or before July 1 each year.
(B) Retailer's License Tax. All persons who have a valid retailer's license within the city, issued by the Bureau, shall pay a license tax to the city in the amount of $250 per year payable on or before July 1 each year.
(C) Canopy License Tax. All persons who have a valid canopy license within the city, issued by the Bureau, shall pay a license tax to the city in the amount of $250 per year payable on or before July 1 each year.
(D) Club License Tax. All persons who have a valid club license within the city, issued by the Bureau, shall pay a license tax to the city in the amount of $250 per year payable on or before July 1 each year.
(E) Restaurant License Tax. All persons who have a valid restaurant license within the city, issued by the Bureau, shall pay a license tax to the city in the amount of $250 per year payable on or before July 1 each year.
(F) Effective Date of Tax. The effective date of this tax shall be July 1, 1993.
(G) License Tax Period. The license tax period shall begin July 1, each year and end June 30, the following year.
(H) Proration of Licenses. Proration of licenses issued prior to the first day of October of any year shall be subject to the full amount of the annual license tax. Licenses issued on or subsequent to October 1 and prior to January 1 shall be subject to 3/4 of the annual license tax; licenses issued on or subsequent to January 1 and prior to April 1 shall be subject to 1/2 of the annual license tax, licenses issued on or subsequent to April 1 shall be subject to 1/4 of the annual license tax. The revocation or suspension of any license shall not entitle the licensee to any refund of any portion of the license tax or penalty, which subject licensee has paid.
(I) Penalty. The penalty for late payments shall be $10 per day for each day that the payment is delinquent.
(J) Closing Establishment. In the event a licensee fails to pay the license tax and/or penalty thereon, the Police Department shall provide to the licensee a notice of intent to close establishment. Licensee may, within 15 days of the date of the notice, appeal the decision to the Independent Hearing Officer. If a hearing is requested, it shall follow the procedures prescribed in the IHO Ordinance, ROA 1994, Chapter 2, Article 7, Part 8. If no appeal is filed, the Police Department shall forthwith close up the place of business of the licensee.
(K) Lien. The city may file a lien against the personal and/or real property of the licensee for any delinquent license tax and/or penalty.
(L) Assignment. In the event of an assignment and transfer of any license no refund shall be made to the original licensee for the unexpired portion of such license, but such assignment and transfer shall vest in the assignee and transferee the right to operate under the license tax so paid by the original licensee for the period covered by the licensee for the period covered by the said license tax and to pay the balance of such license tax upon the same terms and conditions as if such assignee or transferee were the original licensee. Provided, however, there shall be no assignment and transfer of any license in the event that there is delinquent license tax and/or penalty due.
('74 Code, § 4-6-3) (Ord. 45-1979; Am. Ord. 44-1981; Am. Ord. 25-1982; Am. Ord. 20-1993; Am. Ord. 2023-015)