§ 110.05 LICENSE TAXES ESTABLISHED.

   (A)   Every business entity engaged in any business in the city shall, at the time the license herein required is obtained, pay the annual license tax on the taxable gross receipts derived from such activity as herein computed.

   (B)   Every business entity shall compute and pay said license tax in the same form of business entity (i.e., corporation, partnership, etc.) as they report income to the federal government.

   (C)   The license tax shall be computed and is hereby levied in the amount of 0.1% of taxable gross receipts with a minimum license tax of $40 per year and maximum license tax of $10,000 per year.

   (D)   The license tax for each license year shall be computed based upon the income shown on the last federal income tax return filed by the business entity liable for the license tax prior to the license year for which the license is obtained. A new business, defined as one which has not yet filed a federal income tax return with respect to income from business operations in the city, shall estimate license fee based on projected first year income at the time of obtaining the occupational license and upon filing its first federal income tax return shall report the applicable amount of income therefrom to the City Clerk and either pay an additional fee or receive a corresponding credit for the first license year equal to the difference between the estimated fee paid and the fee which would have been paid had the amount of such income been known at the time the license for the first year was obtained. If an underpayment occurs, then penalty and interest shall be assessed on the amount of the difference if the licensee underestimates more than 50%.

   (E)   The license tax as computed and levied in (E) above shall become effective for the license period beginning July 1, 2002, and shall apply to all new licenses and renewals of licenses.

(Ord. O-67-60, passed 6-30-60; Am. Ord. O-191-64, passed 6-23-64; Am. Ord. O-302-67, passed 5-9-67; Am. Ord. O-17-82, passed 6-8-82; Am. Ord. O-18-82, passed 6-8-82; Am. Ord. O-25-83, passed 8-23-83; Am. Ord. O-17-84, passed 6-26-84; Am. Ord. O-32-94, passed 11-15-94; Am. Ord. O-6-96, passed 5-14-96; Am. Ord. 0-3-98, passed 3-24-98; Am. Ord. O-13-02, passed 6-25-02; Am. Ord. O-27-07, passed 12-11-07) Penalty, see § 110.99

§ 110.06 DUPLICATE LICENSES.

   In order for any person, company, partnership, or corporation, which conducts business in the city at more than one location, to comply with that portion of § 110.03, which requires the license to be posted at a conspicuous place in the place of business, the City Clerk shall issue a duplicate of the license to such person, company, partnership, or corporation for each such additional location. The City Clerk shall charge each such person, company, partnership, or corporation a fee of $25 for each duplicate license so issued.

(Ord. O-25-83, passed 8-23-83)

§ 110.07 ANNUAL RENEWAL OF LICENSES.

   The application and review of application provisions of this chapter shall not apply to annual renewal of licenses issued hereunder unless there is a material change in the ownership of, location of, or type of business conducted by a business for which a license is issued hereunder; or unless the license holder is indebted to the city for delinquent taxes, assessments, payroll withholding, fines or similar obligations. In the event of such a material change or indebtedness, the licenseholder must file an application and same must be approved as herein provided prior to such renewal.

(Ord. O-14-83, passed 4-26-83; Am. Ord. O-32-94, passed 11-15-94)

§ 110.08 REVOCATION OR SUSPENSION OF LICENSE.

   (A)   Any license issued pursuant to this chapter may be revoked or suspended by the City Council, after notice and hearing, for any of the following causes:

      (1)   Any false or intentionally misleading statement contained in the application for the license.

      (2)   Any failure or refusal to perform or abide by any of the conditions of a conditional license.

      (3)   The criminal conviction of any of the persons listed in § 100.04(A)(2) or (3) of a felony; a misdemeanor for which a jail sentence may be imposed; any other crime in which moral turpitude is involved; or any other crime which directly relates to a business of the type for which the license was issued. Provided, however, that in making the decision, the City Council shall consider:

         (a)   The nature and seriousness of the crime for which the individual was convicted;

         (b)   The relationship of the crime to the purposes of regulating the business for which the license was issued;

         (c)   The relationship of the crime to the ability, capacity, and fitness required to perform the duties and discharge the responsibilities of the operation of the business for which the license was issued;

         (d)   The extent to which the individual has been successfully rehabilitated.

      (4)   The revocation, suspension, or expiration without renewal of any document, described in § 110.04 (F)(1), which was issued to or held by any of the persons described in § 110.04 (A)(2) or (3), or any employee of the business for which the license was issued.

      (5)   The conduct, by the owner or any employee, of the business for which the license was issued in an unlawful manner.

      (6)   Permitting or allowing the premises, on which the business for which the license was issued are located or the premises adjacent thereto under the control of the licenseholder, to be used for any unlawful purpose or in an unlawful manner.

   (B)   The City Council shall hold a hearing on the question of revocation or suspension of any license issued under the provisions of this chapter. The Mayor shall set a time and place for such hearing and shall notify the affected licenseholder in writing, by certified mail or personal service, of the time and place of said hearing not less than ten days prior to the date set for the hearing. Such written notice shall set forth specifically the grounds alleged for the revocation or suspension and shall inform the licenseholder that the hearing may result in the revocation or suspension of the license. The order of the City Council on such revocation or suspension shall be final.

   (C)   Revocation or suspension of a license hereunder shall be in addition to the imposition of any other penalty prescribed by this chapter or any other ordinance, statute, or law.

(Ord. O-67-60, passed 6-30-60; Am. Ord. O-17-82, passed 6-8-82; Am. Ord. O-14-83, passed 4-26-83)

§ 110.09 EFFECTIVE DATE.

   The provisions of Ordinance O-25-83 (§§ 110.02, 110.03, 110.05, and 110.06) shall be effective July 1, l983. The license tax herein provided for license year 1983-84 shall be due and payable on October 1, 1983, and if not paid shall incur the penalties provided in § 110.99 after November 1, 1983. Each person, firm, company, partnership, or corporation may deduct from said 1983-84 license tax all amounts previously paid for the 1983-84 license year for the occupational license under the provisions of this chapter which were in effect prior to the adoption of Ordinance O-25-83 (§§ 110.02, 110.03, 110.05, and 110.06) together with any "net profits" tax paid for license year 1983-84 under the provisions of Ordinances O-37-81 and O-43-81 formerly in effect.

(Ord. O-25-83, passed 8-23-83)