§ 3.28.040. Payment.  


Latest version.
  • (A)

    Upon receipt of an application for a business license that is fully completed and duly signed and executed as prescribed in section 5.06.070, together with payment of the required tax, the City staff shall issue a receipt showing the name and nature of the business, the location of the business premises, the name of the owner and the period for which the tax is paid. The fee is established by the City Council annually by resolution. A schedule of such fees, fines and penalties is kept on file in the offices of the City for review.

    (B)

    The tax year shall be from July 1 to June 30, and the amount due for each such tax year shall be as set forth in section 5.06.050.

    (C)

    A business within the off-street parking district or otherwise assessed parking district fees by the Planning Department, shall pay that part of the off-street parking district tax prorated for the year to the first day of the calendar month within which the business was commenced (parking district fee divided by the month the business started plus the remaining number of months in fiscal year equals prorated parking district fee).

(Code 1981, § 3.08.040; Ord. No. 212, 8-2-1977; Ord. No. 592, 3-3-2009)