Chapter 5.20
LICENSE TAX PAYMENT—PENALTIES—REFUNDS

Sections:

5.20.010    How and when payable.

5.20.020    Delinquency—Penalty.

5.20.030    Delinquency issuance prohibited.

5.20.040    Delinquency—Installment payment agreement.

5.20.050    Refunds of overpayments.

5.20.010 How and when payable.

A.    Unless otherwise specifically provided in this article, all annual license taxes shall be due and payable in advance on the first day of January of each year based on gross receipts during the prior calendar year ending December 31; provided, that license taxes covering new operations commenced thereafter may be prorated for the balance of the license period based upon an estimate of the anticipated gross receipts for that year.

B.    Except as otherwise herein provided, license taxes, other than annual, required under this article shall be due and payable as follows: Flat-rate license taxes are payable in advance of the first day of business and thereafter on the first day of any applicable period. (Ord. 572 § 1 Exh. A (part), 2013: Ord. 45 § 1 (part), 1972: prior code § 4-120)

5.20.020 Delinquency—Penalty.

For failure to pay a license tax when due, the collector shall add a penalty of ten percent of the license tax at five p.m. on the sixtieth day after the due date thereof, and an additional ten percent at five p.m. on the last day of each month thereafter. The amount of such cumulative penalty to be added shall in no event exceed one hundred percent of the license tax due. (Ord. 572 § 1 Exh. A (part), 2013: Ord. 45 § 1 (part), 1972: prior code § 4-121.010)

5.20.030 Delinquency issuance prohibited.

No license shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, to any person who, at the time of applying therefor, is indebted to the city for any delinquent license taxes, unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent taxes, plus ten percent annual interest upon the unpaid balance, in monthly installments, or more often, extending over a period of up to a year. (Ord. 572 § 1 Exh. A (part), 2013: Ord. 45 § 1 (part), 1974: prior code § 4-121.020)

5.20.040 Delinquency—Installment payment agreement.

In any agreement entered into under Section 5.20.030, the licensee shall acknowledge the obligation owed to the city and agree that, in the event of failure to timely pay any installment, the whole amount unpaid shall become immediately due and payable and that the current license shall be revocable by the collector upon thirty days’ notice. In the event legal action is brought by the city to collect any amount included in the agreement, such person shall pay all costs of suit incurred by the city or its assignee, including a reasonable attorney’s fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided in this article, but no penalties shall accrue on account of taxes included in the agreement after the execution of the agreement and the payment of the first installment and during such time as such person is not in breach of the agreement. (Ord. 572 § 1 Exh. A (part), 2013: Ord. 45 § 1 (part), 1972: prior code § 4-121.030)

5.20.050 Refunds of overpayments.

No refund of an overpayment of taxes imposed by this article shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of one year from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the collector on forms furnished by him or her and in the manner prescribed by him or her. Upon the filing of such a claim and a determination that an overpayment has been made, the collector may refund the amount overpaid. (Ord. 572 § 1 Exh. A (part), 2013: Ord. 45 § 1 (part), 1972: prior code § 4-122)