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A. New Businesses: Business license fees for new businesses shall be due and payable upon making application to the license department. The application shall not be processed until the fee is paid.
B. Renewal Businesses: Business license fees for renewal businesses shall be due and payable each year on or before the first day of the month in which the license was originally issued. If the license is not paid within one month after the due date, a twenty five percent (25%) penalty of the amount of the fee shall be added to the original amount due. If the fee is still not paid within two (2) months after the due date, a one hundred percent (100%) penalty of the amount of the fee shall be added to the original amount due. If the fee plus penalty is still not paid within three (3) months, the business shall be considered to be operating without a business license in violation of this title, subject to criminal prosecution for every day of operation after three (3) months from the due date and the license fee, if a license is granted thereafter, shall be doubled.
C. Appeal: Penalty fees may be appealed to the license official who may, for good cause shown, refund all or part of the applicable penalty fee that has been paid. The decision of the license official may be appealed to the board of license equalization as set forth in chapter 5.16 of this title. The board of license equalization may, upon good cause, recommend that all or part of the penalty fee be refunded. (1999 Code)
A. Authority: Where this title requires a license to be obtained from the city and the applicable fee is not paid at the time or in the manner provided in this title, a civil action may be brought in the name of the city against the person failing to pay such license fee, in any court of this state having jurisdiction of such action, to recover the same, any penalties that may attach, the city's reasonable attorney fees incurred in such action, and/or to enjoin further operation by the licensee. Where several amounts for licenses as fixed by any city ordinance remain due and unpaid by any person, the amounts may be joined as separate causes of action in the same complaint in a civil action.
B. City Attorney Prosecute: The city attorney shall prepare, bring and prosecute the civil actions contemplated by this title upon the request of the mayor. (1999 Code)
A. Application Public Record: License applications shall be public records and information contained therein shall be public except for specific items of data that the license official designates or classifies as private, controlled or protected data consistent with the provisions of the government records access and management act 1 .
B. Exception: Income tax returns and sales tax returns filed with a license application made to the license official that are or may be required by this title shall not be made public, nor shall they be subject to the inspection of any person except the license official or his authorized agent, or to those persons authorized to do so by order of the mayor.
C. Prohibited Disclosure: It is unlawful for any person to make public or to inform any other person of the contents of any information contained therein, or permit the inspection of any income tax return or state sales tax return, except as authorized in this section. (1999 Code)
Notes
| 1 | 1. UCA § 63-2-101 et seq. |