(A) (1) There is hereby imposed on Classes A, B, C, and D a privilege tax of $100. Any person, firm, corporation, joint stock company, syndicate or association holding a Class A, B, C, or D permit shall remit the tax on January 1 of each year to the city. At the time a new permit is issued to any business subject to this tax, the permit holder shall be required to pay the privilege tax on a prorated basis for each month or portion there remaining until the next tax payment date.
(2) There is hereby imposed on Class E permits a privilege tax of $25 per special event. Any person, firm, corporation, joint stock company, syndicate or association holding a Class E permit shall remit the tax upon issuance of the permit.
(B) Permits for Classes A, B, C, and D when issued, shall be good until surrendered by the permittee, until the business closes operation, until revoked by the Board, or terminated due to non-payment of privilege tax. Class E and F permits shall expire with the closing of the event.
(C) At the time of adoption of this section, any permits issued for a location without an ongoing, active, business will be terminated at the end of the calendar year. Those permittees may re-apply for a special events permit, within two years, without payment of the application fee.
(1989 Code, § 8-217) (Ord. 1326, passed 8-26-2011; Ord. 1474, passed 4-23-2015; Ord. 1674, passed 6-14-2022)