A. Established: License fees for all businesses and classes of business licenses shall be set by resolution of the city council. Copies of the current resolution and fee schedule shall be available at the city offices during the city's business hours. (Ord. 02-7, 5-28-2002)
B. License Period:
1. Calendar Year: All licenses issued shall be valid for a period of one calendar year. Those new licenses which are approved after the calendar year begins are only valid through the remaining months of the calendar year. Exception: New licenses issued after November 1 shall be valid through December 31 of the following year.
2. Temporary License: A "temporary business" is any business that operates within the city for less than ninety (90) calendar days each year that has either a temporary or permanent location/structure. If the structure is temporary in nature, it shall be removed from the premises no more than ten (10) business days after the license has expired. A license fee for a temporary business shall be payable prior to the commencement of business. The license shall be effective for the period as stated on the license, but shall not exceed ninety (90) days. All regulations contained herein shall apply to a temporary license.
3. Renewal: At the time of annual renewal, an inspection may be made to assure compliance with the ordinances of the city. If any changes have been made to the business, a new license may be required. (Ord. 09-12, 10-13-2009)
C. No Prorating: License fees shall be paid in full, regardless of when during the year the license is obtained. No license fee imposed by this title shall be prorated to reflect a partial year or for any other reason. (Ord. 98-24, 10-27-1998)
D. Refund: No license fee, or any part thereof, shall be refunded for any reason whatsoever, once the license has been granted or issued by the city. (Ord. 97-16, 12-9-1997)
E. Failure To Pay:
1. Penalty: All license fees for renewed business licenses shall be due on January 1. A fifty percent (50%) penalty shall be assessed to the fees for any business license fees which have not been paid by February 1. A one hundred percent (100%) penalty shall be assessed to the fees for any business license fees which have not been paid by March 1. Any business which has not renewed its business license by paying the required fees by March 1 shall be deemed to be operating without a license and a citation may be issued by the Davis County sheriff's office. (Ord. 98-24, 10-27-1998)
2. Recovery; Civil Action: In all cases where the assessment required by this title to be paid for the operation of a business for which a license is required is not paid according to the requirements of this chapter, a civil action may be brought in the name of the city against the person failing to pay such license fee. The civil action may be brought in any court of this state having jurisdiction of such action to recover the amount of the assessment and any penalties which may attach, as well as court costs and reasonable attorney fees. Where more than one such assessment shall be unpaid in violation of the provisions of this title, such claims may be joined as separate causes of action in a single action.
3. Prosecution: It shall be the duty of the city attorney to prepare, bring and prosecute the civil actions contemplated by this title upon request of the city council. (Ord. 97-16, 12-9-1997)