(A) On or before July 1, 1989, and on or before every July 1 thereafter, each person subject to the business license fees under this chapter shall file a written application and return with the City Clerk, on forms provided by the city, subscribed to under oath, showing the estimated employee man hours to be performed in the city, and/or the number of rental units to be maintained in the city, during the next 12 months from July 1 of each year and shall pay the full amount of business license fees due under this chapter on or before July 1 of each year.
(B) Any person who becomes subject to the business license fees under this chapter after July 1 of each year shall file the same application noted above and pay the appropriate business license fee due based upon the estimated amount of employee man hours to be performed in the city, and/or the number of rental units to be maintained in the city, during the balance of the fiscal year through the next succeeding June 30.
(C) On or before June 31 of each year, every person subject to this business license fee shall file a written return with the City Clerk, on forms provided by the city, subscribed to under oath, showing the actual employee man hours performed in the city, and/or the actual number of rental units maintained in the city, during the prior fiscal year of July 1 through June 30. Based upon the actual number of employee man hours and/or number of rental units shown on this return, the person shall pay any additional business license fees due for the prior fiscal year, or alternately, the city shall fund the appropriate amount of business license fees if the actual employee hours performed in the city and/or number of rental units maintained within the city during the prior fiscal year were less than previously estimated.
(2005 Code, § 110.25) (Ord. 89-0301, passed 4-4-1989)