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A duplicate license may be issued by the tax collector to replace any license previously issued under this chapter which has been lost or destroyed upon the licensee filing a statement of such fact, and at the time of filing such statement paying to the tax collector a duplicate license fee of five dollars.
(Prior code § 5.04.200 (Ord. 494 § 17, 1960))
All licenses must be kept and posted in the following manners:
A. Any licensee transacting and carrying on business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where such business is carried on.
B. Any licensee transacting and carrying on business but not operating at a fixed place of business in the city shall keep the license upon his person at all times while transacting and carrying on such business.
(Prior code § 5.04.210(a), (b) (Ord. 494 § 18(a), (b), 1960))
The tax collector shall issue license identification tags with each license covering one or more coin-operated vending machines, amusement devices, music boxes, and weighing scales. Each tax shall show the number of the license with which it is issued, the date thereof, and the address where such machine is located and the fee paid, and one tag shall be securely affixed to each machine so as to be prominently displayed. Each tag shall apply only to the location for which it is issued.
(Prior code § 5.04.210(c) (Ord. 494 § 18(c), 1960))
Unless otherwise specifically provided in this chapter, all license taxes imposed by this chapter shall be due and payable as follows:
A. Annual license taxes shall be due and payable in advance on the first day of January of each year; provided, however, that the annual license tax due for any business started subsequent to said date in any year shall be due and payable on the date such business is started; and provided, further, that if the date such business is started is on or after the first day of July, the taxes for the remainder of the year shall be one-half of the annual tax prescribed for the business.
B. Semiannual license taxes shall be due and payable in advance on the first day of January and the first day of July of each year; provided, however, that the tax due for any business started after the commencement of the semiannual periods shall be payable without proration on the date such business is started and shall cover the remainder of the semiannual period.
C. Daily flat-rate license taxes shall be paid in advance and shall be delinquent if not paid before the close of business of the day prior to the date for which the license is required.
(Prior code § 5.04.220 (Ord. 494 § 19, 1960))
A. Annual and semiannual taxes shall become delinquent if not paid on the last day of the calendar month during which they become due and payable.
B. If any license tax provided in this chapter is not paid before it becomes delinquent, a penalty equal to ten percent of the tax shall be added to the tax and become payable therewith on the first day of each calendar month during which the delinquency exists; provided, however, that the amount of such penalty to be added shall in no event exceed fifty percent of the license tax due.
(Prior code § 5.04.230 (Ord. 494 § 20, 1960))
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