(A) Generally. License or permit fees shall be in the amounts established in the governing ordinance, and as further determined under this section.
(B) Unexpired previous license or permit. The following rules shall apply to a person who, on the effective date of this chapter, holds a valid unexpired license or permit from the city for any business required to be licensed hereunder.
(1) Credit less than fee. In the event that the amount of the prorated license or permit fee previously paid, based upon the unexpired portion of the period for which such previous license or permit was issued, is less than the amount of fee imposed hereunder, the applicant shall receive credit on the new fee to the extent of such prorated amount.
(2) Credit exceeds fee. In the event that the prorated credit as computed in division (B)(1) above is greater than the amount of fee imposed hereunder, the amount of license or permit fee imposed by this chapter shall be the amount of such prorated credit.
(3) Where applicant indebted. In no case where an applicant is indebted in any manner to the city shall he or she be entitled to a credit or rebate.
(C) Adjustment of fee. The City Finance Officer or his or her designee shall:
(1) Change in license or permit status. Require the payment of an additional or higher license or permit fee, to be prorated for the balance of the license or permit period, when a licensee or permittee placed himself or herself in such status under this chapter by:
(a) Increasing the number of his or her employees;
(b) Augmenting the volume of business done by him or her;
(c) Expanding the size of business, plant or premises;
(d) Increasing the number or size of his or her vehicles; and
(e) Making any other lawful and material change of any kind in his or her business.
(2) Prorated fee on voluntary retirement. Refund a proportion of the amount of fee already paid, prorated for the balance of the license or permit period, upon notification by a licensee or permittee of his or her voluntary retirement from business; and
(3) Prorated fee for new business. Prorate for the balance of any license or permit period the license or permit fee of any business commenced after the beginning of the license or permit period.
(D) Rebate of fee.
(1) General prohibition. Except as herein provided, no rebate or refund of any license or permit fee or part thereof shall be made by reason of the non-use of such license or permit or by reason of a change of location or business rendering the use of such license or permit ineffective.
(2) Authorized in special cases. The City Finance Officer or his or her designee shall have the authority to refund a license or permit fee or prorated portion thereof where:
(a) The license or permit fee was collected through an error;
(b) Some particular hardship might be involved;
(c) The licensee or permittee has been prevented from enjoying the full license or permit privilege due to his or her death or incapacity to engage in such business;
(d) The licensee or permittee has entered the armed services of the United States through induction or enlistment and is thereby rendered unable to conduct such business;
(e) The licensed business is forced to close before the expiration of the license or permit period by reason of the taking over of the business or licensed premises by the United Stated government, the state or the city; or
(f) The licensed business was destroyed by fire or other casualty through no fault of the licensee or permittee.
(3) Basis of rebate. A rebate or refund as provided herein shall be based upon the number of days in the license or permit period remaining after the occurrence of the event relied upon for rebate.
(Prior Code, § S-1-6)
Statutory reference:
Related provisions, see SDCL § 9-34-1