A. Payment In Advance; Proration: In the absence of provision to the contrary, all fees and charges for licenses or permits shall be paid in advance at the time application therefor is made to the Mayor in the amounts prescribed by the Corporate Authorities. When an applicant has not engaged in the business or activity until after the expiration of the current license year, the license fee shall be prorated by quarters and the fee paid for each quarter or fraction thereof during which the business or activity has been or will be conducted.
B. Disposition Of Funds; No Refunds: Except as otherwise provided, all license and permit fees shall become a part of the Corporate Fund. In no event shall any rebate or refund be made of any license or permit fee, or part thereof, by reason of death or departure of the licensee or permittee; nor shall any rebate or refund be made by reason of nonuse of the license or discontinuance of the operation or conduct of the licensed establishment, business or activity.
C. Fees And Tax Established:
1. Business License Fees: All applicants for a business license shall pay a fee of one hundred dollars ($100.00) for the first year and eighty dollars ($80.00) per year for renewal of the license by the same applicant thereafter.
2. Amusement Tax: A three percent (3%) tax shall be assessed of all gross amusement receipts.
D. Business License Late Payment Penalty: A flat charge of ten dollars ($10.00) plus five percent (5%) of the license fee for the first month and one percent (1%) of the license fee for each month thereafter, not to exceed ten percent (10%) shall be imposed if a required annual license is not issued prior to the start of a new business year.
(2006 Code § 7-1-5; amd. Ord. 696, 7-17-2018; Ord. 737, 10-20-2020)