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8I Consent 2021 0719
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8I Consent 2021 0719
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7/15/2021 4:33:34 PM
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CM City Clerk-City Council
CM City Clerk-City Council - Document Type
Agenda
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7/19/2021
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Reso 2021-117 Muniservices for Examination of Sales or Transactions and Use Tax Records
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\City Clerk\City Council\Resolutions\2021
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TITLE II <br />Chapter 2 <br />REVENUE <br />Business License <br />Section 2-2-515:PARTIAL YEAR.In the event that a license is <br />issued for a business commenced after June 30,of any year,the <br />fee levied in accordance with section 2-2-500 shall be reduced by <br />one-half. <br />section 2-2-520:TRANSFER.For each transfer of ownership of a <br />licensed business or transfer of a licensed business to a new <br />location,an applicant shall pay the base fee for said license, <br />or the appropriate fee provided by section 2-2-500,whichever is <br />less. <br />section 2-2-525:DUPLICATE LICENSE.For each duplicate license <br />issued to replace one lost,a licensee shall pay an amount <br />established by the City Council by resolution. <br />section 2-2-530:DUE DATES.All fees provided for herein shall <br />be payable before the first day of the period for which the <br />license is issued,and shall be delinquent 30 calendar days <br />thereafter,except that all daily,weekly and monthly fees <br />provided for shall be payable in advance and shall be delinquent <br />upon commencing business. <br />section 2-2-535:PENALTY.Before issuing any license to any <br />person who has failed to pay the fee prior to delinquency,the <br />Finance Director shall assess against and receive from said <br />person a penalty in the amount of 50%of the business license fee <br />or $50,whichever is greater.Any business found to be without a <br />City business license shall be assessed the appropriate annual <br />business license fee plus a penalty of 50%of the business <br />license fee or $50,whichever is greater.This same penalty <br />shall apply to every year in which a business has operated <br />without a business license under the same ownership,even if <br />business was previously in a different location.Any licensed <br />business that fails to pay the appropriate business license fee <br />prior to delinquency for two consecutive calendar years,shall be <br />assessed a penalty of 100\of the business license fee or $100, <br />whichever is greater. <br />section 2-2-536:LICENSE A pEBI.The amount of any license fee <br />and penalty imposed by the provisions of this chapter shall be <br />deemed a debt to the city;and any person carrying on any <br />business without first havlnq procured a license from the city to <br />do so shall be liable to actlon in the name of the city,in any <br />court of competent jurisdiction,tor the amount of license and <br />-13- <br />798
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