Chapter 5.20
LICENSE TAX PAYMENT—PENALTIES— REFUNDS

Sections:

5.20.010    How and when payable.

5.20.020    Delinquency—Penalty.

5.20.030    Delinquency—Sticker or plate issuance prohibited.

5.20.040    Delinquency—Installment payment agreement.

5.20.050    Refunds of overpayments.

5.20.010 How and when payable.

A.    Unless otherwise specifically provided, all annual license taxes, under the provisions of this article, shall be due and payable in advance on the first day of February of each year; provided that license taxes covering new operations commenced after the first day of February may be prorated for the balance of the license period.

B.    Except as otherwise herein provided, license taxes, other than annual, required under this article shall be due and payable as follows: Flat-rate license taxes are payable in advance of the first day of business and thereafter on the first day of any applicable period.

C.    Nothing contained in this article shall be deemed to require any annual or other license tax to be due or payable for any period of time prior to February 1, 1972. (Ord. 45 § 1 (part), 1972: prior code § 4-120)

5.20.020 Delinquency—Penalty.

For failure to pay a license tax when due, the collector shall add a penalty of ten percent of the license tax at five p.m. on the sixtieth day after the due date thereof, and also at five p.m. on the last day of each month thereafter, providing that the amount of such penalty to be added shall in no event exceed fifteen percent of the amount of the license tax due. (Ord. 45 § 1 (part), 1972: prior code § 4-121.010)

5.20.030 Delinquency—Sticker or plate issuance prohibited.

No license or sticker, tag, plate or symbol shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, to any person who, at the time of applying therefor, is indebted to the city for any delinquent license taxes, unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent taxes, plus ten percent simple annual interest upon the unpaid balance, in monthly installments, or more often, extending over a period of not to exceed one year. (Ord. 45 § 1 (part), 1974: prior code § 4-121.020)

5.20.040 Delinquency—Installment payment agreement.

In any agreement so entered into, such person shall acknowledge the obligation owed to the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that his current license shall be revocable by the collector upon thirty days’ notice. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the city or its assignee, including a reasonable attorney’s fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided hereinabove, but no penalties shall accrue on account of taxes included in the agreement after the execution of the agreement and the payment of the first installment and during such time as such person is not in breach of the agreement. (Ord. 45 § 1 (part), 1972: prior code § 4-121.030)

5.20.050 Refunds of overpayments.

No refund of an overpayment of taxes imposed by this article shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of three years from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the collector on forms furnished by him and in the manner prescribed by him. Upon the filing of such a claim and when he determines that an overpayment has been made, the collector may refund the amount overpaid. (Ord. 45 § 1 (part), 1972: prior code § 4-122)