A. Minimum Fee; Term Of License: The minimum fee for a general business license required hereunder shall be as established by the county commissioners. The annual license period shall commence on January 1 and run through December 31. (1988 Code § 4.08.100; amd. 2005 Code)
B. Prorating Fees: All business licenses issued after the expiration of the current license year shall be prorated by quarter and the fee paid for each quarter or fraction thereof during which the business has been or will be conducted, according to the following schedule. When new businesses commence operation:
1. On or after April 1, but prior to July 1, the fee shall be three-fourths (3/4) of the annual fee.
2. On or after July 1, but prior to October 1, the fee shall be one-half (1/2) of the annual fee;
3. On or after October 1, but prior to December 31, the fee shall be one-fourth (1/4) of the annual fee. (1988 Code § 4.08.110)
C. Waiver Of Fee: The commissioners may waive the license fees imposed by this section for any of the following reasons:
1. Inability to pay the required fee due to some serious misfortune or physical disability.
2. The fee, if imposed, would be an unfair duplication of other existing fees or taxes.
3. The fee would have an unduly harsh or seriously oppressive effect on the business in question. (1988 Code § 4.08.090)
D. Refunds: Once the license has been granted or issued by the county, no license fee, or any part thereof, shall be refunded for any reason, except upon order of the board of license equalization. (1988 Code § 4.08.150)
E. Payment Of Fee; Delinquencies:
1. All license renewal fees provided for in this chapter shall be paid annually in advance by the licensee to the county clerk's office on or before the date when the license expires.
2. The county clerk shall mail to all licensees in the county, three (3) weeks prior to the date of such expiration, a statement of the time of expiration of the license held by the licensee. Failure to send out such notice or the failure of the licensee to receive it shall not, however, excuse the licensee from failure to obtain a new license, or a renewal thereof, nor shall it be a defense in any action, civil or criminal, for operation without a license.
3. In the event renewal fees are not received at the office of the license official within thirty (30) days after the day when due, the licensee must reapply for a business license and pay a penalty of twenty five percent (25%) of the fees due as part of the reissuance fee. In the event the renewal fees are not received at the office of the license official by sixty (60) days after the day when due, the licensee must reapply for a business license and pay a penalty of one hundred percent (100%) of the fee due as part of the reissuance fee. (1988 Code § 4.16.010)
F. Failure To Obtain License; Penalty Fee: Any applicant who has commenced doing business prior to obtaining a valid license shall be assessed a penalty fee of twenty five percent (25%) of the regular license fee. Said penalty fee shall be in addition to the regular license fee. (1988 Code § 4.16.020)
G. Civil Action To Recover Fee: In all cases where business license fees have not been paid in the time and manner as dictated by this chapter, a civil action may be brought in the name of the county against the licensee. Such action may be brought in any court having jurisdiction in order to recover the amount of the fee and any penalties which may attach, and/or to enjoin further operation by the licensee. In any case where several amounts for business licenses shall remain due and unpaid by any person, such several amounts of unpaid licenses may be joined as separate causes of action in the same complaint in such civil cases. (1988 Code § 4.16.030)
H. Check Or Bond Not Honored; License Invalid: Any license which has been issued pursuant to payment by check or bond shall be void and of no force or effect if such check or bond is not honored. (1988 Code § 4.08.160)