§ 11-24. License tax.

(a)

The required license tax shall be paid for each business subject hereto according to the applicable rate classification on or before the first (1st) day of June in each year, except for those businesses in Rate Class 8 for which a different due date is specified.

(b)

A separate license shall be required for each place of business and for each classification or business conducted at one place. If gross income cannot be separated for classifications at one location, the license tax shall be computed on the combined gross income for the classification requiring the highest rate. A license tax based on gross income shall be computed on the gross income for the preceding calendar or fiscal year, and on a twelve-month projected income based on the monthly average for a business in operation for less than one year. The tax for a new business shall be computed on the estimated probable gross income stated in the license application for the balance of the license year. The initial tax for an annexed business shall be prorated for the number of months remaining in the license year. No refund shall be made for a business that is discontinued.

(Ord. No. 2014-18, 6-10-14; Ord. No. 2014-49, 8-12-14)

Editor's note

Ord. No. 2014-18, adopted June 10, 2014, repealed the former § 11-24, and enacted a new section as set out herein. The former § 11-24 pertained to similar subject matter and derived from Ord. No. 91-24, § 4, adopted June 25, 1991; Ord. No. 93-35, adopted July 27, 1993; and Ord. No. 98-27, adopted June 9, 1998.