(A) The City Council finds that the occupations set forth in this subchapter are of such a nature as to require special regulation and supervision.
(B) Therefore, the following minimum license fees are imposed on every person, corporation, association and the like, engaged in the businesses, occupations, callings or professions or using, holding or exhibiting articles named in this subchapter who shall pay in advance to the city for each calendar year, or fraction thereof in the case of a new business, the license fee or fees herein set forth, which payment shall be a credit on the license fee as otherwise provided in this chapter; provided, however, that, where minimum fees are set forth in the following table for a period less than one year, the same shall be considered as the minimum fee due for the period set forth in the table and shall be paid in advance of engaging in the activity.
(1) In the event that a licensee engages in more than one type of activity in one business entity, the highest minimum license fee shall apply. Under column head “date due” in the following table the words, “before showing” shall mean that the license fee per showing is due prior to the date of each showing. Where the word “yearly” appears under the column head, the same shall mean that the minimum fee shall be due on or before January l and shall be for the ensuing year ending December 31.
(2) In no event shall any minimum fee set forth under this subchapter be reduced for the reason that the business or activity covering same shall have been commenced subsequent to January l of the tax year.
(1989 Code, § 110.70) (Ord. 1037, passed - -1966; Am. Ord. 2607, passed 12-10-2007)