A. Administration Fee Levied: For the purpose of regulating costs to the city and to regulate businesses for compliance to the land use, building and police codes, there is levied upon every company or person engaging in business in the city, an administrative base fee, unless covered under exemptions, as follows:
1. The base fee shall be levied upon every new business for the first year.
2. In the event that a business is sold or transferred to another person, a new license and base fee shall be required.
3. For each calendar year thereafter, an administrative annual renewal fee shall be levied on every licensed business. (Ord. 2012-08, 9-28-2012)
B. Disproportionate Service Fee Levied:
1. An additional regulatory fee shall be assessed to any business that requires an enhanced level of service or creates a disproportionate cost to the city.
C. Discounts Or Exemptions Granted Provisionally; Disallowance And Collection:
1. Any discount or exemption to the full payment of licensing fees authorized under this title is granted conditioned upon the licensee's initial and continued compliance with the provisions of such discount or exemption. If the discount or exemption was improperly granted in reliance upon false, inaccurate or misleading information provided by the licensee, or if the licensee has become otherwise unqualified to receive such discount or exemption during the licensing year, the business license official is authorized and directed to:
a. Determine the discounted portion of the business license fee that was improperly granted or for which the licensee is unqualified;
b. Notify the licensee by first class mail, postage prepaid, that the discount or exemption has been disallowed and the reasons therefor; and
c. Proceed to collect the amount representing the disallowed discount or exemption.
2. The amount of such discount shall be considered to be delinquent if not paid within sixty (60) days after notification that the discount or exemption has been disallowed, or before renewal of the license, whichever occurs first. Failure to make payment for the full amount of the disallowed discount or exemption shall be grounds for revocation of the license.
3. The business license official's determination is subject to appeal pursuant to the provisions of this chapter.
D. Enumerated: The fees required by this title are set forth in the consolidated fee schedule adopted by the city council.
E. Exemptions:
1. Insurance Companies: Insurance companies shall obtain a license according to the provisions of this chapter but shall not pay a fee, pursuant to provisions of Utah code title 31A, chapter 9, as amended.
2. Nonprofit Organizations; Tax Exempt: No license fee shall be imposed under this chapter upon any person engaged in business solely for religious, charitable or other strictly nonprofit purposes if that person's activities are tax exempt under the laws of the United States and state of Utah; nor shall any license fee be imposed on any person engaged in a business specifically exempted from municipal taxation and fees by the laws of the United States or state of Utah. All such nonprofit organizations and organizations claiming to be tax exempt should fill out a no fee business license application form and submit a copy of said business tax exempt number, which will be placed on file with the no fee application.
F. Fee Additional To All Other Fees: The license fee imposed by this chapter shall be in addition to any and all other permits, taxes or licenses imposed by any other provisions of the ordinances of the city.
G. Declared Debt: Any license fee due and unpaid under this chapter and all penalties therein shall constitute a debt to the city and may be collected by court proceedings in the same manner as any other debt in like amount. This remedy shall be in addition to all other existing remedies. (Ord. 2009-15, 11-24-2009)