A nonrefundable business license fee for the administrative costs of processing applications shall be paid by each applicant at the time of making application for any business license. The license shall be issued for one year from the date of application approval. All business licenses required hereunder shall be renewed annually for each year or portion of the year in which the business or occupation subject to this chapter remains in operation. There shall be a proration of fees for licenses renewed for a portion of the year, proportional to the amount of months the business plans to remain in operation. In no case will refunds of renewal fees be given. The amount of the fees provided for herein shall be set by resolution of the city council. Any agency of the United States government and political subdivisions of the state of Idaho, including counties, school districts, sewer districts, fire districts and other special districts, and not for profit businesses shall be exempt from payment of the license fee required by this section, but shall be required to obtain a license and annual renewals of said license, and shall be subject to all other provisions of this chapter. (Ord. 1004 § 2, 2008; Ord. 872 § 4, 2004; Ord. 689 § 1, 1996)