§ 11-32. Delinquent license taxes, partial payment.

(a)

For non-payment of all or any part of the correct license tax, the license official shall issue an initial assessment and levy, and collect a late penalty of five percent of the unpaid tax for each month or portion thereof after the due date until paid; provided however, that the late penalty to be collected for any one year's delinquent fee shall not exceed 30 percent of the fee due for that year.

(b)

The license official shall give written notice to the licensee or the person in control of the business within the municipality by certified mail to the address provided in the application by the licensee. The failure of the licensee to sign for certified mail at the address provided does not constitute a bar to administrative action, as the applicant is deemed to have provided accurate information for contact having certified that information under oath, and having expressed consent to administrative oversight by submitting a sworn application for approval.

(c)

After receiving notice of an initial assessment, the licensee can apply for initial adjustment of the assessment, by asking for an administrative review by the license official within 15 days after the date of the certified mailing or the assessment will become final. The application for an initial adjustment of the assessment must be accompanied by the payment in full of the assessment and any penalties under protest. The license official shall establish a uniform procedure for the administrative hearing on an application for adjustment of assessment, and issuing a notice of final assessment.

(d)

Failure to seek an administrative hearing on the initial assessment waives the right to appeal the final assessment to a hearing officer and to city council.

(e)

If any license tax remains unpaid for 60 days after its due date, the license official shall issue to the licensee an execution, which shall constitute a lien upon the property, and shall report the execution to the municipal attorney for appropriate legal action, who shall act to collect the debt, including process in the same manner as prescribed by law for the collection of other taxes.

(f)

Partial payment may be accepted by the license official to toll imposition of penalties on the portion paid; provided, however, no business license shall be issued or renewed until the full amount of the tax due, with penalties, has been paid.

(g)

Final assessments are subject to appeal, only as provided herein.

(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 § 11-32, and enacted a new section as set out herein. The former § 11-32 pertained to delinquent license fees and derived from Ord. No. 91-24, § 12, adopted June 25, 1991; and Ord. No. 94-77, adopted Nov. 22, 1994.