6-1-080: PAYMENT DATES OF BUSINESS LICENSE FEES:
   A.   Upon Submittal Of Application: Business license fees for new businesses shall be due and payable upon making application to the business license official. The application shall not be processed until the fee is paid.
   B.   Renewal: Business license fees for renewal businesses shall be due and payable on or before January 1 each year. If the license is not paid or postmarked by January 31, a fifty percent (50%) penalty of the amount of the fee shall be added to the original amount due. If the fee is still not paid or postmarked by the last day of February, a seventy five percent (75%) penalty of the amount of the fee shall be added to the original amount due. If the fee is still not paid or postmarked by March 31, a one hundred percent (100%) penalty of the amount of the fee shall be added to the original amount.
   C.   Appeal Of Penalty Fees: Penalty fees may be appealed to the city manager, who may, for good cause shown, refund all or part of the applicable penalty fee that has been paid. The decision of the city manager may be appealed to the city council as set forth in chapter 3 of this title. The city council may, upon good cause, recommend that all or part of the penalty fee be refunded. (Ord. 2014-38, 12-2-2014)