[R.O. 2013 §605.470; Ord. No. 1789 §1(605.150A), 7-6-2009; approved
in 11-2009 election, effective 1-1-2010]
Every person engaged in the business of operating a billboard
in the City shall, before doing such business, apply for and obtain
from the License Collector a billboard service occupation license
for each calendar year for the privilege of carrying on and conducting
such business in the City, which license shall be effective from January
first (1st), or such later date as the license may be issued during
the year, until December thirty-first (31st) of each year.
[R.O. 2013 §605.480; Ord. No. 1789 §1(605.150B), 7-6-2009; approved
in 11-2009 election, effective 1-1-2010]
Every person engaging in the business of operating a billboard
in the City shall pay the City as an annual business license tax an
amount equal to two percent (2%) of the gross annual revenue derived
from the operation of each billboard structure operated by such person
within the City.
[R.O. 2013 §605.490; Ord. No. 1789 §1(605.150C), 7-6-2009; approved
in 11-2009 election, effective 1-1-2010]
A.
The
license tax levied and assessed pursuant to this Article shall be
paid as follows:
1.
The licensee shall pay with his/her license application each year
an initial amount of tax for the forthcoming year based upon his/her
estimated gross receipts for such year, which estimated gross receipts
shall be equal to the actual gross receipts for the prior year then
ending.
2.
The licensee shall also in his/her license application calculate
the amount of tax actually due for the prior year based upon his/her
actual gross receipts for such year. If the payment for the prior
year was less than the amount of tax actually due, the licensee shall
pay with his/her license application the balance of the tax due for
the prior year. If the payment for the prior year was more than the
amount of tax due, the License Collector shall credit the excess to
the amount of tax due for the forthcoming year, or shall pay such
excess to the licensee if he/she has discontinued business.
3.
The tax to be paid by a licensee commencing a new business shall
be calculated on the basis of the licensee's good faith estimate of
gross receipts for the period beginning with the commencement of business
and continuing to the first (1st) day of the following calendar year.
[R.O. 2013 §605.500; Ord. No. 1789 §1(605.150D), 7-6-2009; approved
in 11-2009 election, effective 1-1-2010]
It shall be the duty of each licensee to file with the License
Collector, on or before January first (1st) of each year, an application
for such license; provided however, that an applicant commencing a
new business shall file an application for a license with the License
Collector prior to the time such applicant commences doing business.
[R.O. 2013 §605.510; Ord. No. 1789 §1(605.150E), 7-6-2009; approved
in 11-2009 election, effective 1-1-2010]
The applicant for a license shall file with each application
a sworn statement of the actual total gross receipts of the licensee
for the last preceding twelve (12) calendar months from the operation
of each billboard in the City; provided however, that if the applicant
is commencing a new business, the application for a license shall
state the applicant's good faith estimate of the amount of gross receipts
the applicant expects to receive for the period beginning with the
commencement of business and continuing to the first (1st) day of
the following calendar year.
[R.O. 2013 §605.520; Ord. No. 1789 §1(605.150F), 7-6-2009; approved
in 11-2009 election, effective 1-1-2010]
Any license tax due pursuant to the provisions of this Article
shall be delinquent if not paid by the date such payment is due, and
shall be subject to the provisions of this Article relating to delinquent
occupational taxes.
