§ 5.04.080. Term and fee.

(A)

The business license term shall be for a fiscal year beginning July 1 and ending June 30 of the next year and business license fees are due annually on July 1 of the fiscal year for which the license is required and shall be delinquent 30 days thereafter. Late charges shall apply. License fees are not refundable.

(B)

If after January 1, a person begins a business required to be licensed under this chapter, the original license fee shall be one-half of the annual rate for the remainder of that fiscal year regardless of the amount of time left in the fiscal year.

(C)

The license fee for any business taxed hereunder shall be computed by adding to a basic fee, the added sum for each owner/employee over three, but no fee hereunder shall exceed the sum established for each separate business. This fee does not include parking district fees (not greater than $400.00 per business).

(D)

Employee defined.

(1)

For the purpose of this section, the term "employee" means and includes:

(a)

A person who is regularly employed by, and under the supervision and control of the owner or owners of the business or their representative in the course of the business activities; or

(b)

A person having an ownership interest in the business, who actively works in and for the business.

(2)

In arriving at the number of employees, the following will be applied:

Individuals employed by an owner or proprietor of a business who work entirely outside the corporate limits of the City shall not be counted.

(3)

Individuals engaged in distributing, peddling or selling newspapers after or before public school hours or trade apprentices receiving no compensation shall not be counted.

(E)

An annual fee for the Parking District, as established in chapter 5.06, shall be assessed for businesses located within the Parking District. This fee will be charged per required parking space.

(1)

Parking District fees are due each year on July 1; however, businesses owing non-delinquent Parking District fees in excess of $200.00 may request payment arrangements through the City Recorder or their designee. Late charges shall apply.

(2)

All Parking District fees shall be delinquent 30 days after they are due. Late charges shall apply. If a business required to be licensed under this chapter is begun after January 1, the Parking District fee shall be prorated for that fiscal year on a per month cost of the annual fee.

(3)

The annual Parking District fee is in addition to the annual business license fee and must be paid simultaneously with the business license fee in order for a business license to be issued.

(4)

Parking District fees are not refundable.

(Code 1981, § 5.04.080; Ord. No. 336, 10-3-1989; Ord. No. 351, 7-3-1990; Ord. No. 523, 6-27-2002)