(A) The city council hereby finds the occupations set forth in § 60.102 are of such a nature as to require special regulation and supervision, and therefore minimum license fees are imposed on every person, corporation, association, occupation, trade, profession, or other activity engaged in business, occupations, calling or profession or using, holding or exhibiting articles named in § 60.102. These businesses shall pay the license fee set forth to the city for each calendar year (or fraction thereof in the case of a new business). The license fee shall be considered as the minimum fee due for the period set forth in the table and shall be paid in advance of engaging in the activity.
(B) Single license fee. In the event that a licensee engages in more than one (1) type of activity in one (1) business entity, the highest minimum license fee shall apply.
(C) Payment for license fee. In the case of enterprises not operating continuously, payment must be made prior to the beginning of operations.
(D) License fee renewal. In any tax year, it shall be unlawful for any person to continue to engage in any occupation, trade, profession or other activity in the city without first having renewed and paid for the minimum license fee herein required. If the minimum license fee is not renewed between January 1 and February 28 of each year, a penalty of one hundred ($100.00) dollars per month or fraction thereof shall be imposed commencing on March 1.
(Ord. 21.90, 10-16-90; Amd. Ord. No. 15-08, 7-1-08; Amd. Ord. No. 08-14, § 1, 4-15-14)