3-1-5: FEES, RATES, AND CHARGES:
   A.   Due And Payable: Annual license fees shall be due the day after the expiration date on the license. Annual fees shall be payable before each calendar year in advance.
   B.   Levied; Exemptions:
      1.   General Business License Fee: The license fee for all businesses shall be in such amount as established by the City Council.
      2.   Applicability: The general business license fee shall apply to all businesses and the fee for such licenses shall be determined in accordance with the specific sections pertaining to their specific business.
      3.   Exemptions: Nonprofit enterprises shall not be exempt from the payment of a fee in connection with licenses issued to them.
   C.   Late Fee: Any business license fee due on January 1 that is paid later than January 31 of any license year shall be considered to be late, and a late fee of fifty percent (50%) of the amount of the fee shall be added to the original amount due. If the fee is still not paid by April 1 of each year, the business shall be considered to be operating without a business license, subject to criminal prosecution for every day of operation after April 1.
   E.   Rebate Of Fee: No rebate or refund of any license fee or part thereof shall be made by reason of the non-use of such license or by reason of a change of location or type of business rendering the use of such license ineffective, except in the following instances:
      1.   When a license fee is collected in error;
      2.   When a licensee is rendered unable to conduct business because they’ve entered the armed services of the United States. (Ord. 2022-64, 12-14-2022)