A. General Business License Fee: The license fee for all businesses shall be in such amount as established by resolution by the city council. Fees shall be due and payable to the city treasurer at the time the application is submitted to the license administrator. Annual license fees shall be due on January 1 of each year. The license fee of any business commenced after July 1 of the first year in business shall be reduced by one-half (1/2).
B. Late Penalty: If any license fee is not paid within thirty (30) days of the due date, a penalty of ten percent (10%) of the amount of such license fee shall be added to the original amount thereof for each month of delinquency. No license shall be issued until all penalties legally assessed have been paid.
C. Rebate Of Fee: No rebate or refund of any license fee or part thereof shall be made by reason of the nonuse for such license or by reason of change of location or type of business rendering the use of such license ineffective, except in the following instances:
1. When a license fee is collected in error.
2. When a licensee has been prevented from enjoying the full license term due to death or physical incapacity to engage in business.
3. When a licensee is rendered unable to conduct business because he has entered the armed services of the United States.
4. When the licensed business is destroyed by fire or other casualty through no fault to the licensee. In the event of the applicability of an exception, the rebate shall be reduced by one-half (1/2) if the cause for the exception occurred after July 1 of the license year.
D. Receipt In Lieu Of License: In the event the license administrator has not completed any of the steps set forth in section 3-1-2 of this chapter that appear necessary at the time the applicant or licensee pays for a license or renewal thereof, the city treasurer may issue a receipt for the money paid but it shall not be construed as the approval of the license administrator for the issuance of a license, nor shall it entitle or authorize the applicant or licensee to open or maintain any business until such time as the license itself has been issued. (Ord. 2009-1, 6-25-2009)