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A. Payment Required; When Due: Any State licensee originally entering upon any occupation herein listed shall pay the tax therefor at the Office of the City Clerk on or before the date upon which such licensee enters upon such occupation. Thereafter, the licensee shall pay the tax annually on or before April 1. All Occupational Taxes levied under the provisions of this chapter shall expire on March 31 of each year.
B. Prorated For Beginning Operations: The Occupation Tax subject to this chapter shall be prorated on a monthly basis for the year in which an occupation begins operations.
C. Receipt; Display: Upon payment of the said Occupation Tax, the City Clerk shall issue a receipt and a certificate to said State licensee, at least one of which said licensee shall post in a conspicuous place on the premises wherein he carries on his occupation.
D. Limitations: The Occupation Taxes levied by this chapter shall cover only the person paying the tax and no other successor thereof and shall not be refundable nor transferable under any circumstances.
E. Penalty: Any person who engaged in any of the occupations taxed by this chapter without paying said Occupation Tax imposed therefor in advance of such operation, is guilty of an offense against the City and, upon a conviction thereof, shall be subject to penalty as provided in section 1-4-1 of this Code. Each day of such violation shall constitute a separate offense. (Ord. 469, 9-11-2018)