(a) Unless otherwise specifically provided, in all cases of annual licenses, collectible on the first day of January, April, July or October, fees for new licenses issued prior to or subsequent to said date shall be prorated to the end of the yearly period on a monthly basis.
In all cases of licenses on new business collectible at periods other than the months of October, January, April and July, or on March 31 pursuant to Section 76.1, the Tax Collector shall prorate on a monthly basis the amount or license fee for any given quarter.
(b) Whenever a license fee is imposed by ordinance it shall be unlawful to do or perform the act or to carry on the business, trade, profession or calling for which a license is required or to own, keep or use the article or thing, for the owning, keeping or using of which a license is required, unless such license be first procured.
All licenses are payable, when due, at the Office of the Treasurer and Tax Collector, in City Hall, and if not paid within 30 days after the same become due, the license shall expire by operation of law and the licensee must obtain a new license and pay all applicable penalties specified below and fees incurred under the previously expired license, provided, however, that the licensee shall not be subject to the penalties unless the Tax Collector sent notice to the licensee prior to February 28, of the same year, informing the licensee that the permit is about to expire. The notice that the license is about to expire may be a part of the annual billing statement.
If a licensee does not pay the fee within 30 days after it becomes due, but the licensee continues to operate the business, the Tax Collector shall add 10 percent to the amount of the license as a penalty for nonpayment. If the licensee does not pay the fee within 60 days after the same becomes due, but the licensee continues to operate the business, the Tax Collector shall add 15 percent to the amount of the license as a penalty for nonpayment. If the licensee does not pay the fee within 90 days after it becomes due, but the licensee continues to operate the business, the Tax Collector shall add 25 percent to the amount of the license, as a penalty for nonpayment. If the licensee has failed for a period of six months or more to pay a license fee, but has continued to operate the business, the Tax Collector shall, impose an additional penalty of 25 percent on the amount of the delinquent license fee, and shall refer the delinquent licensee to the department charged with administering the permit for administrative action on the permit. These penalties are mandatory and City officers and employees may not waive them in whole or in part.
Each department shall maintain on its website an up-to-date schedule of all fees that it collects. The Municipal Code shall include an editor's statement informing the public that the fees administered pursuant to this Section are subject to annual review and adjustment to reflect the City's cost increases or decreases, which may include adjustments based upon the Consumer Price Index that most accurately tracks increases and decreases in the City's cost for the function, service, or undertaking that the fee will pay for, and that each department maintains on its website an up-to-date list of the fees charged subject to adjustment.
(Added by Ord. 238-11, File No. 111101, App. 12/15/2011, Eff. 1/14/2012)