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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)
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)
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
(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
The holder of a local business tax receipt issued under the provisions of this chapter shall permit all reasonable inspections of his business and examinations of his books by public authorities so authorized by law.
('69 Code, § 11-31) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07) Penalty, see § 115.99
(A) The City Clerk shall notify in writing all persons engaged in business without a local business tax receipt that they are in violation of this chapter, and shall order compliance within ten days of service of notice on those persons.
(B) The notice of violation shall be personally served upon the person affected, and service upon an agent or employee shall be deemed service on the owner or operator. In the absence of the person affected or his agent or employee, a copy of the notice shall be affixed to some structure on the premises. In the event service in the above-described manner cannot be accomplished, depositing the notice in the United States mail shall constitute service thereof.
('69 Code, § 11-36) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07)
Any person convicted of violating any provision of this chapter or of making a fraudulent return, shall be punished by a fine of not less than $100 nor more than $300, or by imprisonment for not more than 90 days, or both fine and imprisonment, in the discretion of the court. In addition, they shall be penalized a sum equal to 25% of any local business tax receipt fee avoided or evaded by and through the medium of the violation or fraudulent return. Any person convicted of assisting, aiding, or participating with a person in the violation of this chapter shall be likewise punished.
('69 Code, § 11-38) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07)