§ 110.26 LICENSE FEES.
   (A)   (1)   Except as provided for in § 110.06 of this chapter, every person intending to engage in business shall, before commencing business in the unincorporated areas of the county, obtain a license and pay to the county the appropriate fee as listed on the fee schedule in Appendix A of this chapter for each place of business, or if no place of business is established, for each business activity that takes place within the county.
      (2)   The fees are categorized in the fee schedule by type of business. If a particular type of business is not listed in the fee schedule, the Clerk/Auditor shall determine the category that most closely fits the business.
   (B)   An employee who is not a partner or owner shall not be required to pay for an individual license.
   (C)   License fees shall be paid in advance for the term of the license. They shall not be prorated when a new application is made during the license term or when the business activity is temporary (i.e., a corn maze or haunted house).
   (D)   License fees shall not be refunded because the business or activity for which the same was obtained has been discontinued for any reason.
   (E)   No rebate shall be allowed upon any license.
   (F)   Other than when a business is renewing its license, if there is a change in the name of the business, address or owners different than what is shown on the County Clerk/Auditor’s records, a new application should be submitted.
   (G)   Any person or firm who fails to renew the license before it expires shall be assessed an administrative penalty of 20% of the business license fee (with a $10 minimum) in addition to the fee specified in the fee schedule.
   (H)   License fees and penalties shall be collected by the County Clerk pursuant to procedures established by the County Clerk/Auditor and Treasurer. Payment shall be enforced as authorized by law.
   (I)   There is no right to continue a licensed activity without the payment of required fees and penalties. In addition to any criminal action, the county may bring a civil action to collect any delinquent or unpaid fees. In the event legal action is filed to collect delinquent or unpaid fees, the debtor shall pay a reasonable attorney fee and costs.
(Ord. 2020-11-1, passed 11-23-2020)