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1. Separate Fee: The license fee shall be paid for each separate place of business within the city. A license fee shall also be paid for each business regardless of whether or not the separate businesses are operated by the same individual or are located on the same premises.
2. Schedule Adopted By Resolution: The fee schedule shall be as set by resolution.
3. Exemptions To Fee: Unless otherwise provided in this title, a business license fee shall not be imposed on any person engaged in business activity which is conducted, managed or carried on wholly for charitable, religious, eleemosynary, or other strictly nonprofit purposes from which profit is not derived, directly or indirectly, by any person. A business license fee shall not be imposed on any person engaged in a business specifically exempt from municipal taxation and fees by the laws of the United States or the state. An applicant claiming this exemption must still qualify for and obtain a business license.
a. Qualification under the federal tax laws for nonprofit status shall be prima facie evidence that a person has the charitable, religious or nonprofit purposes described above.
b. With respect to exemptions from business license fees claimed because of charitable, religious or other nonprofit status, the person claiming the exemption shall have the burden of establishing that exemption.
4. Home Occupations 1 :
a. The business license fee for home occupation renewals shall be waived for any applicant qualifying under subsection A3 of this section for any year in relation to which the applicant can demonstrate that the business had gross receipts of less than two thousand dollars ($2,000.00) from the conduct of business in the city during the previous calendar year.
b. Qualification under this subsection shall be on an annual basis. The burden of qualifying shall be on the applicant, which burden may be satisfied by producing state or federal tax returns or other documents which reasonably establish the amount of gross receipts.
B. Fee In Addition To Other Fees: The license fee provided for in this chapter shall be in addition to any and all other license fees imposed by any other ordinance of the city.
C. Special Fees: Fees for beer and alcohol licenses, fireworks sales, transient sales, door to door sales, sexually oriented businesses, and other specialty items and events shall be as set by the city council.
D. Failure To Pay Fees:
1. Notice: If any licensee hereunder fails, neglects or refuses to file his application and pay the fees as herein provided and required, the supervisor as ex officio assessor is authorized to determine the amount of the license fees due, together with penalties and interest, and to notify such licensee by mail of the amount so determined. The amount so fixed shall thereupon become the amount due and shall be immediately payable. It is unlawful for any such licensee to refuse the supervisor, as ex officio assessor or his duly authorized agent, free access to all of the books, records, invoices, inventories, stock of goods, wares and merchandise of said licensee at all reasonable times.
2. Penalty: Wherever any license fee is not paid on or before the due date herein specified, a penalty of twice the applicable license fee, plus interest at the rate of one and one-half percent (1.5%) per month, computed on the fee and penalty, shall be imposed. Such penalty shall become part of the fee imposed by this chapter.
E. Collection Of Fees: Any licensee fees due and unpaid under this chapter and all penalties thereon shall constitute a debt to the city and shall be collected by court proceedings in the same manner as any other debt, together with all costs and attorney fees incurred in enforcing such collection, which remedy shall be in addition to all other existing remedies.
F. Refunds: No fees will be refundable where any business ceases to operate. (Ord. 2000-27, 8-1-2000; amd. 2003 Code)
1. See also title 10, chapter 21 of this code.