§ 114.17 ANNUAL PERMIT FEES.
   (A)   Establishment of annual fees; payment. In addition to the non-refundable application fee set forth in § 114.16(C) and any other fees for other permits or authorizations required by the city, a permittee shall pay the city an annual fee in an amount established by resolution of the City Commission. The annual fee may be modified from time to time by resolution of the City Commission. The annual fee shall be payable annually in December of each year.
   (B)   Prorating; late charges. When a permit is issued on any day other than January 1, the annual fee shall be prorated for the balance of the calendar year. A person who violates this chapter by failing to obtain a permit shall pay the annual fee plus late payment charges, as required by this section, for the time period in which the violator did not have a permit plus the actual costs of the city in enforcing this chapter against the person.
   (C)   Records. All records (including those of affiliates) reasonably necessary to verify the accuracy of annual fees paid by the permittee under § 114.17(A) shall be made available by a permittee at a location within the city or within 20 miles of the city's boundaries. The city, by itself or in combination with other municipalities, reserves the right to audit any permitted (or any affiliate of a permittee) to verify the accuracy of annual fees paid or to be paid to the city. Any additional amount due the city shall be paid within 30 days of submission of an invoice. If the additional amount due exceeds 2% of the total annual fee which the audit determines should have been paid for a calendar year, the permitted shall pay the city's costs in connection with the audit within 30 days of submission of an invoice.
   (D)   Other payments. The non-refundable application fees and the annual fees established pursuant of this chapter shall be in addition to any tax, charge, fee, or payment due, or to become due, to the city by a permittee under any city ordinance or the laws of the state.
(Ord. 895, passed 10-13-03)