3-1-7: FEES, RATES AND CHARGES:
A. Due And Payable: All license fees shall be paid in advance at the office of the city treasurer. Annual license fees shall be due and payable the day after the expiration date on the license. The license fee of any business commenced for its first year in business six (6) months or later into the license year, shall be reduced by one-half (1/2). (Ord. 2018-02-008, 2-1-2018)
B. Levied; Exemptions:
1. General Business License Fee: The license fee for all businesses shall be in such amount as established by resolution of the city council, together with a fee per year for each person more than one employed by or engaged in such business, not to exceed, however, an annual amount as established by resolution of the city council annually. The additional employee fee shall be reduced as established by resolution of the city council for each part time employee. The number of employees, and their status as full time or part time, shall be verified by an applicant or licensee through submission of payroll records to the license officer upon reasonable request.
2. Applicability: The general business license fee shall apply to all businesses except for those specifically noted as exempt from such fee and those specifically covered in subsequent chapters of this title, and the fee for such licenses shall be determined in accordance with the specific sections pertaining to their specific business.
3. Exemptions: Those businesses having gross sales of less than three thousand dollars ($3,000.00) a year and nonprofit enterprises shall be exempt from the payment of a fee in connection with licenses issued to them. The word “nonprofit” shall mean a business in which no part of the revenue produced from its activity is distributable or intended to be distributable to its owners, members or operators, unless such owner or operator shall be a religious or eleemosynary institution. (2003 Code)
C. Late Penalty: A license application renewal which is not submitted until sixty (60) days after its due date shall pay a late fee in such amount as established by resolution of the city council.
D. Year End Fee Adjustment: If an applicant or licensee discovers by the end of any license year that the number of employees utilized by him at the beginning of that license year to determine the amount of license fee payable was an improper estimate, and the business did in fact during the year employ more or less persons than the number used as a basis for that fee, an amended application for that year shall be filed within thirty (30) days after the expiration of that license year’s license setting forth the actual number of employees during that license year just completed, and the license fee already paid shall be adjusted in accordance with the amended application. The license officer shall have the right to verify through inspection of the business payroll and personnel records the accuracy of any amended application.
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 has been prevented from enjoying the full license term due to death or physical incapacity to engage in business;
3. When a licensee is rendered unable to conduct business because he has entered the armed services of the United States; or
4. When the licensed business is destroyed by fire or other casualty through no fault of the licensee. In the event of the applicability of an exception, the rebate shall be reduced by one-half (1/2) if the cause for the exception occurred six (6) months after the issuance of the license for that license year. (Ord. 2018-02-008, 2-1-2018)