§ 4.24.02. Fee due on basis of calendar year.

A.

The annual business privilege license fee shall be paid on the basis of the calendar year of January 1 through December 31, and all such fees shall be payable on January 1, for the ensuring year except where the following conditions are found to exist:

1.

The business privilege licensee shall have the option of paying the annual fee in two (2) equal installments on January 1 and July 1, respectively, each year, provided that at least half of the full amount is received by the city clerk, or his/her designated representative, on or before January 10 and the licensee specifically requests, in writing, the option of paying the second installment on or before July 1;

2.

Where the business privilege licensee operates on a fiscal year different to the calendar year, the business may request in writing for the privilege of paying such fee on a fiscal year in advance as opposed to the calendar year; and

3.

Business beginning on other than the first of the calendar year must pay the fee in advance for opening the business on a pro-rata monthly basis to the end of the year.

B.

Notwithstanding the provisions of subsection A., the business privilege license fees levied in this ordinance shall be applicable from the first publication of this ordinance following its passage through December 31 in the year 2007 only. In 2008 and subsequent years, such fees shall be paid on the basis of the calendar year January 1 through December 31.

( Ord. No. 2007-43, § 1.2 )