(A) Every property within the city limits that is used for commercial use will be assessed a commercial use fee annually and issued a business license that must be made available to city officials on demand.
(B) COMMERCIAL USE is any property location within limits where customers and supplier traffic on city roadways takes place for the intent of profit of the property owner, occupant, or renter.
(C) The usual fee for commercial use will be $45 per year. Commercial users may reduce their annual fee to $22.50 by providing proof of sales tax paid in full for the most current tax year. Commercial users who cannot show proof of paid sales tax for the most recent tax year will not receive a reduction in fee.
(D) All owners of property zoned commercial within the city limits will be billed for commercial use automatically every January for the coming calendar year and will be issued a business license upon receipt of payment.
(E) All property owners zoned residential within the city limits must obtain a variance for commercial use of residential property from the Planning and Zoning Commission. They may then petition the city for a business license along with evidence of planning and zoning variance approval. Exception for commercial use of properties zoned residential will be solely at the discretion of the Mayor and Board of Aldermen.
(F) All property owners must obtain a business license within 90 days of initiating commercial use of a property.
(Ord. 15-003, passed 3-5-2015) Penalty, see § 110.99