A. Fee Schedule: The business, location, trade, calling or profession of every person engaged in a business in the city shall pay an annual license fee in such amount as established by ordinance or resolution of the city council. (1991 Code § 5.08.010, as amended; amd. 2009 Code)
B. Payment Dates: All license fees shall be due and payable as follows, except as may be otherwise provided:
1. Annual fees shall be payable before each calendar year in advance. The annual license shall date from January 1 of each year and shall expire on December 31 of each year.
2. Annual fees shall be due on the first day of each calendar year and shall become delinquent if not paid by February 1 each year.
3. Annual fees shall be payable for licenses issued after February 1 pursuant to application made for the time period indicated on the application. The time period will be from one day to one year, or part thereof. Licenses will expire on December 31 of the calendar year in which the license is issued. Payment shall be made upon the date of application approval and before license issue. (1991 Code § 5.04.040, as amended)
C. Penalty For Late Payment: If any license fee is not paid within thirty (30) days of the due date, a penalty of ten percent (10%) of the amount of such license fee shall be added to the original amount thereof. No license shall be issued until all penalties legally assessed have been paid in full. (1991 Code § 5.04.060, as amended)