A. Application For Renewal: One month before the expiration date of any business license, the city clerk or his/her designee shall send a business license renewal application to all businesses licensed in the city. The application and appropriate business license fee must be returned to the city clerk's office prior to the expiration date of the business license. Failure to notify any licensed business shall not be held to waive the requirement to file a renewal application or pay the license fee, and the actual receipt of such notice is in no way required.
B. Second Notice: One month after the expiration date of any license, the city clerk or his/her designee shall send a second notice and include an assessment of the twenty five percent (25%) penalty on the reported gross revenues.
C. Third, Final Notice: Two (2) months after the expiration date of any license, the city clerk or his/her designee shall send a third and final notice and include an assessment of the fifty percent (50%) penalty.
D. Expiration Beyond Sixty Days: All expired licenses in excess of sixty (60) days' delinquency shall be served with a notice of such penalty and intent of city to publish in the local newspaper as operating without a business license in accordance with the provisions set forth in this chapter.
E. Service Of Notice: A notice of delinquency shall be served upon a licensee by delivery to the person at the business premises licensed, if the person is present. If the person is not present, service may be made by delivery to the person in actual charge of the premises at the time of service. If the business is closed, service may be made by mailing by certified mail with return receipt requested, the same to the person at the mailing address for the business as the same is shown on the current business license and by posting upon the front door. Delivery is effective upon a date of delivery or posting and mailing, as the case may be.
F. Report Of Gross Revenues Of The Business Required:
1. Where the license fee for a renewed business license is calculated upon the gross revenues of the business, the applicant must state, under oath, the amount of business in terms of gross revenues which he did in the preceding year.
2. In the case of business making sales and rendering services, the gross revenue from both sales and services shall be considered the equivalent of gross sales.
3. The city clerk or his/her designee may examine or cause to be examined, the books and accounts of any business required to file a renewal application for the purpose of verifying the amount of gross receipts reported for such business.
4. Any person who wilfully files a false statement of gross sales/receipts shall be guilty of a misdemeanor and punishable as hereinafter in this code provided.
G. Issuance Of Business License By City Clerk: Upon approval of the application for renewal of a business license, and upon collection of the appropriate business license fee, the city clerk or his/her designee shall issue the business license to the applicant. (Ord. 540, 10-5-2000)