(a)   Licenses shall expire at midnight on the last day of June subsequent to the date of issuance and shall be renewable annually, except such licenses for which the tax or fee is by the day, week, month or other period less than a year, and except as may be provided otherwise by the Codified Ordinances or other ordinance.
   (b)   The license tax or fee for an initial license upon the commencement of business shall be the full amount of the annual tax unless proration is authorized.
   (c)   The City Treasurer shall refuse to renew an annual license on any business which has failed to file any tax return or permit application as required by any provision of this article or which has failed to pay any delinquent taxes or fees or any interest or penalty thereon due and owed the City by reason of operating a business within the City's jurisdiction. Any business which has been adversely affected by an order or decision of the City Treasurer or his representative, relating to the granting of a renewal certificate, may appeal such determination by requesting a hearing from the City Treasurer or his examiner within thirty days from receipt of such order or decision.
   The City Treasurer shall issue a ruling within a reasonable time from the date of the hearing. An appeal may be taken by the business to the circuit court of the county within thirty days after he shall have received notice from the City Treasurer of his determination as provided hereinbefore in this section.
(Ord. 1424. Passed 9-15-83.)