(A) A
BUSINESS is defined as any operation by an individual or group of individuals engaged in commercial trade for profit within the city. This includes all operations defined above noting the business itself may or may not be located within the city limits. This includes all business operations designated as conditional use by the county’s Board of Adjustments.
(B) All businesses operating within the city limits shall pay a business license fee for the privilege of operating said business. The fee for said business shall be paid to the city on an annual basis and shall be due and payable by January 31 in the year for which the fee is paid. Should a business operating within the city limits fail to pay the herein stated business license fee by January 31 of each year in which the fee is due, the owner or operator thereof, shall be fined $5 per day for failure to pay same and each day shall be a separate offense up to double the amount of the business license fee. Should a business begin operation within the city limits after January 31, the business shall be required to pay a business license fee within 30 days upon commencing operation of said business. Failure to pay the business license fee within said time frame shall result in a fine of $5 per day and each day shall be a separate offense up to double the amount of the business license fee. Enforcement of this section shall be done through the City Council and the City Clerk and City Treasurer.
(C) The business license fee for all businesses operating within the city limits shall be in the amount of $50. Any business commencing operation after July 1 shall pay a business license fee in the amount of $25.
(D) The City Clerk shall furnish a list of the businesses who have not paid the business license fee for that year to the City Council at its first official meeting in the month of February. The City Council may direct the City Clerk to notify in writing any business operating within the city who has failed to pay the business license fee for that year and advise them of the penalty stated in division (B) above. General building contractors must pay the business license fee for the designated year before any tap fees from that contractor are accepted. At the time any tap fees are paid to the city by a general building contractor, that contractor must furnish to the city a list of all other contractors participating on that particular building project. The city shall bill the associated contractors in the amount of the business license fee if the associated contractor has not paid a business license fee for that designated year.
(E) All business license fees referred to in this section and all business fees collected from the annual Ichthus festival shall have their own collective revenue and expense account numbers within the General Fund. Funds in this account are to be dispersed toward projects associated with the city’s Community Development Project. All disbursements must be approved by a majority vote of the City Council.
(Ord. 460-97, passed 9-15-1997)