A. Determination of Amount of Tax: Only one license tax shall be paid by any one person engaged in a business covered by a gross receipts schedule; provided, that if such person is also engaged in any other business, whether covered by a gross receipts schedule or listed under a flat basis, then in such a case, the gross receipts from all sources shall be included in one total and the tax calculated thereon; and provided further, that no such person shall be required to pay total license fees in excess of one hundred dollars ($100.00) per year. (1975 Code §5-1.04)
B. Payment of Tax: All license taxes shall be paid in advance at the office of the Collector. Any person carrying on, either as principal or agent, any business in the City not herein specifically set forth shall pay the amount of the license tax described herein provided for the business nearest corresponding to the nature of the business sought to be licensed.
The annual license tax in this Chapter provided shall be due and payable to the City on January 1 of each year. (1975 Code §5-1.08)
C. Failure to Pay License Tax:
1. For failure to pay a license tax when due, the Collector shall add a penalty of fifty percent (50%) of said license tax on February 1 after the due date thereof; an additional fifty percent (50%) will be added on March 1, providing that the amount of such penalty to be added shall in no event exceed one hundred percent (100%) of the total license due. (Ord. 9116, 12-17-91)
2. No license shall be issued to, or renewed for, any applicant who is delinquent in the payment of such license tax or penalty until such license tax and penalty are both paid in full. (1975 Code §5-1.20)
D. Refunds: In the event of sale or termination of a business, after payment in advance of any license fee required under this Chapter, the licensee may make written request to the City Council for a pro rata refund of said license for the unexpired portion of said annual term, and the City Council shall refund the amount of any overpayment of the license tax arising out of, or by reason of, payment in advance having been made before such sale. (1975 Code §5-1.19)