A. Fee Required: All business license fees established pursuant to article B of this chapter shall be payable in advance for the term of licensure and shall be paid upon making application to the business license coordinator. The application shall not be processed until the required fees are paid.
B. New Rental Dwelling Licenses: During the first year of licensure, fees assessed against rental dwellings for disproportionate municipal services under section 5-1B-2 of this chapter shall be prorated quarterly and the licensee shall only be required to pay the proportionate fee for those quarters in which the business actually engages in business. This provision shall not be construed as exempting a late applicant from payment of the full license fee, or permitting a refund of any portion of a license fee already paid.
C. Discounts Or Exemptions Granted Provisionally; Disallowance And Collection:
1. Any discount or exemption to the full payment of licensing fees authorized under this title is granted conditioned upon the licensee's initial and continued compliance with the provisions of such discount or exemption. If the discount or exemption was improperly granted in reliance upon false, inaccurate or misleading information provided by the licensee, or if the licensee has become otherwise unqualified to receive such discount or exemption during the licensing year, the business license coordinator is authorized and directed to:
a. Determine the discounted portion of the business license fee that was improperly granted or for which the licensee is unqualified;
b. Notify the licensee by first class mail, postage prepaid, that the discount or exemption has been disallowed and the reasons therefor; and
c. Proceed to collect the amount representing the disallowed discount or exemption.
2. The amount of such discount shall be considered to be delinquent if not paid within sixty (60) days after notification that the discount or exemption has been disallowed, or before renewal of the business license, whichever occurs first.
3. The business license coordinator's determination is subject to appeal pursuant to section 5-1A-18 of this article.
D. Term: Unless another term is provided under the provisions of this title:
1. Business licenses issued prior to October 1, 2006, except rental dwellings, licenses for beer wholesalers and alcohol retail and consumption, and sidewalk vendor licenses, shall expire on December 31 of each year, with all business license fees, along with the required application for renewal, due and payable on or before January 2 following the expiration date.
2. All business licenses for rental dwellings shall commence on the date of issuance and shall expire on January 31 of each year, with all business license fees, along with the required application for renewal, due and payable on or before February 1 following the expiration date.
3. Business licenses issued on or after October 1, 2006, except rental dwelling licenses, licenses for beer wholesalers and alcohol retail and consumption, and sidewalk vendor licenses, shall commence on the date of issuance and shall expire in the next calendar year on the last day of the month of issuance, with all business license fees, along with the required application for renewal, due and payable on or before the first business day following the expiration date.
4. All business licenses for beer wholesalers and alcohol retail and consumption shall commence on the date of issuance and shall expire on December 31 of each year, with all business license fees, along with the required application for renewal, due on or before the preceding November 30 of each year.
5. All business licenses for sidewalk vendors shall commence on the date of issuance and shall expire on December 31 of each year, with all business license fees, along with the required application for renewal, due and payable on or before the first business day following the expiration date, unless specified otherwise by administrative order.
(1979 Code § 5.04.130; Ord. 88-49, 12-28-1988; amd. Ord. 97-94, 12-16-1997; Ord. 2004-71, 10-12-2004, eff. 12-31-2004; Ord. 2006-42, 7-11-2006; Ord. 2007-5, 1-16-2007; Ord. 2008-49, 10-7-2008; Ord. 2009-76, 12-22-2009)