A. Payment Due; Notification; Affidavit Concerning Change Of Ownership Or Location:
1. All businesses required to have a license shall be notified, before the due date, of each license fee required; provided, however, that the failure to notify any lawful business shall not be held to waive the payment of a business license; and provided, further, that the actual receipt of such notice is in no case required.
2. Any business licensed by the City and where there has been no change of ownership or location, is required only to pay the applicable license fee and is not required to make application for a new license; however, the licensee is required to furnish to the business license official the following information:
a. An affidavit stating whether there has been any change in ownership in the business of the applicant during the preceding calendar year, and if there has been any change, that such change was made in compliance with Nevada Revised Statutes chapter 104.
b. If the applicant was engaged in business under a fictitious name, an affidavit that the applicant has complied with the provisions of Nevada Revised Statutes chapter 602.
c. Where the license fee depends upon a licensee's receipts or amount of business, the licensee shall provide, at the City's request, receipts or documentation of the amount of business performed during the preceding license period.
B. Nonpayment; Liability; Debt To City: The license fee imposed herein by the City Council shall be deemed a debt due the City from and against any person who commences, carries on, engages in or conducts any business, occupation, trade or employment for which a license is hereby required to be produced without first having paid such license fee and procured a license. Such person shall be liable in a civil action in the name of the City as plaintiff, in any court of competent jurisdiction, for the recovery of the amount of license fee imposed, and for the costs of the suit. (Ord. 477, 12-10-2013, eff. 12-31-2013)
C. Delinquency; Reinstatement; Special Fees; Underestimates:
1. All licenses, other than gambling and liquor licenses, are delinquent if not paid by the due date and ten percent (10%) of the fee shall be assessed as a penalty charge. If payment is made after fifteen (15) days after the due date and before thirty (30) days after the due date, twenty five percent (25%) of the license fee shall be assessed as a penalty charge. All licenses for which the fees have not been paid within thirty (30) days after the due date are automatically revoked. Any such license shall not be reinstated until the twenty five percent (25%) penalty fee and a twenty five percent (25%) reinstatement fee shall have been paid. (Ord. 541, 8-28-2018, eff. 9-18-2018)
2. In all cases where a material underestimate of sales has been made by the licensee, the licensee making such material underestimate, or the company represented, in addition to paying the City the sums to which it was entitled under this Code, shall also be required to pay a sum double otherwise required for the next period for which the license may be issued. The business license official or their designee shall have the power and authority to enter any store, building, or any other place in which such business is being conducted at any time during business hours and have access to the books of such business for the purpose of ascertaining the amount of sales made. The information received from the licenses under the provisions of this section shall be confidential and available only to those City officials concerned in such matter.
D. Processing Fee: Unless a different processing fee is provided for in this title, a thirty five dollar ($35.00) nonrefundable processing fee will be charged for each application filed for a new business license, a change of business ownership, change of business name, change of business address or a business related permit provided for in this title. Processing of such applications and/or permits shall not commence until the City has received the processing fee. This processing fee is in addition to any other fee that may be required. (Ord. 477, 12-10-2013, eff. 12-31-2013)