§ 115.35 LOCAL BUSINESS TAX RECEIPT FEE SCHEDULE.

   The assessment and amount of annual local business taxes are classified and fixed according to the schedule on file in the City Clerk's office.

('69 Code, § 11-39) (Am. Ord. 1576, passed 4-18-07)

§ 115.36 BUSINESS FALLING UNDER MORE THAN ONE CLASSIFICATION; HIGHEST FEE TO BE PAID.

   Each person engaged in a single business which might fall under two or more classifications, shall pay the highest tax imposed by this chapter, but only one tax. This provision shall not be construed to permit any person to exercise two or more taxable privileges by the payment of only one tax.

('69 Code, § 11-5) (Ord. 171, passed 11-13-67)

§ 115.37 TAX TO BE PAID ANNUALLY; WHEN TAX FOR ONE-HALF YEAR TO BE PAID.

   Unless otherwise provided, for each local business tax receipt obtained between October 1 and April 1, the full tax for one year shall be paid, and for each local business tax receipt obtained from April 1 to September 30, one-half the full tax for one year shall be paid.

('69 Code, § 11-7) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07)

§ 115.38 REBATE OF TAX PROHIBITED; EXCEPTION.

   No portion of any local business tax assessed in this chapter shall be rebated, unless it clearly appears that the local business tax was collected by mistake or error. Before making the rebate to a local business tax receipt holder, all amounts payable under a proper local business tax receipt shall be paid by the licensee.

('69 Code, § 11-24) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07)

§ 115.39 DELINQUENCY OF PAYMENT; PENALTY.

   All local business tax receipts by this chapter shall be on sale beginning August 1 of each year and shall be due and payable on or before September 30 of each year and shall expire September 30 of the succeeding year. In the event that September 30 falls on a weekend or a holiday, the fee shall be due and payable on or before the first working day following September 30. Those local business tax receipts not renewed when due and payable shall be considered delinquent and subject to a delinquency payment of 10% for the month of October, plus an additional 5% penalty for each month of delinquency thereafter until paid. However, the total delinquency penalty may not exceed 25% of the local business tax.

(Ord. 896, passed 6-21-89; Am. Ord. 1063, passed 12-19-93; Am. Ord. 1576, passed 4-18-07)

ADMINISTRATION AND ENFORCEMENT

§ 115.45 LOCAL BUSINESS TAX RECEIPT INSPECTOR; POWERS AND DUTIES.

   (A)   It is the duty of the City Manager to appoint a Local Business Tax Receipt Inspector of the city and such part-time or full-time assistants as he may deem necessary.

('69 Code, § 11-34)

   (B)   Every place of business in the city shall be inspected at least twice a year by the Local Business Tax Receipt Inspector or his assistant to see that the proper local business tax receipt has been obtained for the conduct of all business operated upon the premises.

   (C)   The Local Business Tax Receipt Inspector or assistant shall have the authority to investigate all businesses, services, occupations, and professions in the city; to make such inquiry as shall be necessary to determine whether or not a local business tax receipt has been procured for the business or occupation; and shall report to the City Manager and the City Clerk the names of all persons refusing the Local Business Tax Receipt Inspector permission to investigate and inquire for the purpose of determining whether that person has a local business tax receipt. It shall be unlawful for any person to refuse such permission.

('69 Code, § 11-35) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07) Penalty, see § 115.99