A. Fee. Unless otherwise provided herein, there is hereby imposed an annual fee for all licenses required by this Title in an amount established in Section 111.99
. The fee shall also be known as a license tax and shall be imposed in conjunction with the issuance of any license as required under the provisions of this Title.
B. Term and renewal. Unless otherwise provided herein, every annual license, regardless of its issue date, shall expire annually at midnight on June 30th. No renewal of a license shall be issued until payment has been made in full of all delinquent license taxes. It shall be the responsibility of each licensee to obtain and pay for a renewal license regardless of whether such licensee has received a renewal notice from the city.
C. Prorating of license. The annual fee for any new license granted after the commencement of the license year shall be prorated on a monthly basis. No proration shall be granted for existing license holders who are renewing late or are delinquent.
D. Delinquent fees. In the event the annual renewal of a license remains unpaid for a period exceeding thirty (30) days after the same becomes due and payable, the same shall be declared delinquent, and a penalty of thirty-five (35) percent shall be added to the license renewal fee. The penalty provided in this section shall be in addition to all other fines, penalties, or administrative charges which may otherwise be levied or assessed pursuant to the provisions of this Code.
E. Compliance with all laws. The issuance of all licenses required by this Title are also subject to compliance with all other applicable city, county, state, and federal laws, rules, and regulations. (Ord. 1747, 4-17-2023)