(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 these Codified Ordinances or other ordinance.
(b) The license tax or fee for an initial license upon the commencement of business shall be prorated on a fiscal quarter basis, i.e., first quarter: July, August and September; second quarter: October, November and December; third quarter: January, February and March; and fourth quarter: April, May and June, with the applicant paying a proportionate share of the annual tax for each quarter during which the applicant will do business.
(c) The City Clerk 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 to 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 by the City Clerk or his representative, relating to the granting of a renewal certificate, may appeal such determination by requesting a hearing from the City Clerk or his examiner within thirty days from the receipt of such order or decision.
The City Clerk 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 Kanawha County within thirty days after he receives notice from the City Clerk of his determination as provided hereinbefore, in this section.
(Ord. 86-7. Passed 6-30-86.)