[Adopted 12-23-1958 by Ord. No. 1577 (Art.
321 of the 1965 Codified Ordinances)]
There is hereby levied upon every person engaged
in any trade, business, calling, occupation, matter or thing as hereinafter
mentioned within the City, the license tax hereinafter mentioned.
Such tax shall be for general revenue purposes and shall be payable
to the City License Officer.
[Amended 3-9-2005 by Ord. No. 4648]
Every license tax levied annually under this
article shall be due and payable no later than April 15, for 2005,
and January 31, for 2006 and each year after, and if any such license
tax shall not be paid on or before such date, a penalty of 20% shall
be added thereto, plus an additional 1% per month or fractional part
of a month until such tax and all penalties shall be paid.
[Amended 12-15-2004 by Ord. No. 4607; 8-8-2007 by Ord. No.
4996; 4-28-2010 by Ord. No. 5252]
No persons shall begin or continue the conduct
or operation of any trade, business, calling, occupation, matter or
thing mentioned in this article until the license tax for the current
year, as levied by this article, shall have been paid and a license
obtained. Licenses shall be valid for the calendar year issued. The
full annual license fee is due regardless of the month issued. Further,
if any person conducts or operates more than one business, trade,
occupation, calling, matter or thing for which a license tax is levied
hereunder, each business, trade, occupation, calling, matter or thing
conducted or operated shall be considered and assessed separately
and independently and shall be subject to the license tax levied hereunder.
No license issued hereunder shall be assignable or transferable. In
cases where business is conducted in more than one location, a separate
business license shall be issued for each place of business. No license
issued under the provisions of this article shall be transferred or
assigned to any other person, firm or corporation. Any taxpayer who
is in default of payment of tax due hereunder shall be refused a license
until such tax is paid in full.
[Amended 9-16-1964 by Ord. No. 1828]
A.
Every person conducting or operating any of the following businesses, trades, occupations, callings, matters or things in the City shall pay an annual license tax as specified in Chapter 285, Fees.
B.
All persons selling flowers, plants, Christmas trees and evergreens at retail for holiday decorations for periods of not more than 10 days prior to Christmas Day, Easter Sunday, Memorial Day, and Thanksgiving Day shall pay a special license fee as specified in Chapter 285, Fees, for each holiday period, subject to police and fire regulations.
It shall be the duty of the City License Officer, on or before August 15 of each and every year, to cause to be made a list of all persons in the City conducting or operating any of the businesses, trades, occupations, callings, matters or things for which a license tax is levied by this article. Upon completion of such list, the City License Officer shall place each person in the class or category mentioned in § 535-8 which shall appear to the City License Officer to be just and accurate. Such list, after having been completed and classified, shall be presented to the City Treasurer. If at any time thereafter it shall appear to the City License Officer that the name of any person taxable under this article does not appear upon such list, the City License Officer shall proceed to classify and enter upon such list the name of such person who may have been omitted. The provisions of this section are administrative only, and the omission of any person from the list shall not exclude or exempt such person from taxation hereunder.
Every person licensed under this article shall
exhibit such license upon request of any police officer of the City
or any representative of the office of the City Treasurer or of the
City License Officer. In those instances where the licensee maintains
a fixed place of business, the current license shall be conspicuously
posted in the place of business for which such license is issued.
[Amended 4-28-2010 by Ord. No. 5252]
Whenever any person licensed under this article
shall change the address at which the business, trade, occupation,
calling, matter or thing for which such license is issued shall be
located, he shall notify the City License Officer of such change of
address, whereupon the City License Officer shall note such change
of address upon the license involved. Whenever the ownership of any
such business shall be changed, the new owner, upon taking possession
thereof, shall notify the Finance Department of such fact within 10
days after such change becomes effective.
[Amended 10-22-1964 by Ord. No. 1842; 4-28-2010 by Ord. No.
5252]
Any person violating any of the provisions of
this article, upon conviction, shall be fined not more than $500 and,
in default of payment of fine and costs, imprisoned not more than
90 days.
