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§ 37.089 VOLUNTARY SURRENDER.
   (A)   Should any occupational license holder herein voluntarily surrender any existing occupational license during the term of its issuance and prior to expiration thereof, the occupational license shall automatically be deemed as revoked, null and void and shall only be reissued upon submission of a new application and qualification for the same.
   (B)   In the event of the voluntary surrender, no pro rata refund of any fees paid shall be permitted.
(1995 Code, § 3.20.201) (Ord. O-97-10, passed - -)
§ 37.090 MEASURE OF LICENSE FEE; DURATION; PAY DATE.
   (A)   (1)   The license fee provided for by this subchapter shall be as set forth in § 37.091 and shall be either:
         (a)   Where the annual license fee is based upon gross receipts, same shall be measured by the amount of the gross receipts of the business entity for the appropriate accounting period immediately preceding April 15 and shall be the respective percentage of the gross receipts as set forth in the applicable sections; provided, however, that, the minimum or maximum license fee shall be as therein stated, notwithstanding the amount of the gross receipts of the business entity.
      (2)   Unless otherwise authorized by the Chief Financial Officer, in writing, upon written request of the business entity, the fiscal year shall be the same as defined in § 7701(6)(24) of the Internal Revenue Code.
   (B)   The license fee shall be due and payable as provided in § 37.076. The License period shall be for one full year commencing July 1 of 1 year and extending through June 30 of the following year, except as may otherwise be specifically provided for under any section pertaining to a particular business.
(1995 Code, § 3.20.210)
§ 37.091 AMOUNT OF LICENSE FEE.
   The license fee for each business, as defined in § 37.071, is as set forth and indicated below.
   (A)   (1)   Except as specifically provided in divisions (B) through (C) of this section, every person shall pay each year a license fee to the City in the amount of three and one-half tenths of 1% (.0035) of his or her gross receipts or $75, whichever is greater, but not more than a maximum of $20,000. The maximum liability imposed by this section herein shall increase or decrease annually based upon a factor equal to the Consumer Price Index (CPI).
      (2)    In addition, the maximum payment amount shall be automatically adjusted on an annual basis in accordance with the annual change in the Consumer Price Index, as determined by the Federal Bureau of Labor Statistics rounded up to the nearest $100. The City shall provide the information on the new maximum payment amount contemporaneous with the annual renewal forms when they are mailed out.
   (B)   Every person engaged as a vendor upon the street shall pay a license fee of three and one-half tenths of 1% (.0035) of his or her gross receipts, but not less than the amount of $75 per year or $25 per day.
(1995 Code, § 3.20.220) (Ord. O-94-27, passed - - ; Am. Ord. O-2008-006, passed 4-7-2008; Am. Ord. O-2019-014, passed 6-11-2019)
§ 37.092 DELINQUENCY IN PAYMENT OF REAL, PERSONAL OR EMPLOYEE LICENSE FEE; GROUNDS FOR REFUSAL TO RENEW OR TRANSFER LICENSE.
   The City’s Chief Financial Officer shall not renew or transfer any license provided for herein to or from any business entity who is delinquent in the payment of personal property taxes levied and assessed against any property owned by the business entity, or who is delinquent in the payment of real property taxes levied and assessed against any real estate, or who is delinquent in the payment of any City payroll fee so due and owing, or who is delinquent in the payment of any other remaining City taxes, fees or other assessments until the delinquencies shall have been eliminated.
(1995 Code, § 3.20.230) Penalty, see § 37.999
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