§ 150-952. Payment of tax.

(a)

Except as otherwise expressly provided, there is hereby levied an occupational license tax for the year 1989 and for each subsequent year upon each person pursuing and conducting any business, trade, calling, profession or vocation within the city, which tax shall be due and payable to the tax collector as follows:

(1)

In the case of any business which is subject to license under this article, commencing on or after January 1, 1989, the license tax shall be due and payable on such date of commencement.

(2)

In the case of a business commenced prior to the effective date of the ordinance from which this article was derived, the license tax shall be due and payable on January 1, 1989.

(b)

(1)

Annually thereafter, all license taxes levied under this article shall be due and payable on January first of each calendar year for which the license is due, except that for a new business commencing after January first of any calendar year, the first license shall be due and payable on the date the business is commenced.

(2)

All licenses unpaid after the last day of February of the calendar year for which they are due or, in the case of a new business, unpaid on the date such business is commenced shall be deemed delinquent and subject to the payment of delinquent interest and penalty. Delinquent interest and penalty shall be computed from March first of the calendar year for which they are due.

(c)

For ongoing businesses which cease operation between January first and the last day of February of the current license year, the license for the year shall be based on their gross receipts for the prior year, divided by 365 and multiplied by the number of days in which they were in operation.

Regulation 150-952. Payment of tax.

Any person doing business within the city shall pay an initial occupational license tax on or before the day business begins.

Annually, thereafter, the license tax is due and payable on January 1 of each calendar year. The tax becomes delinquent on March 1, and subject to interest and penalties. Delinquent interest and penalties shall be computed from March 1 of the year due until paid.

In cases which involve initial [payment], it should be noted that the relief provided for under this section is only applicable during the periods of January first through the last day of February. The provisions of this section shall not apply to flat fee or per unit licenses. The rationale behind this is that these licenses are not based on gross sales or receipts and therefore, are not subject to proration.

(Code 1956, § 70-2; Ord. No. 19,937, § I, 12-1-00)

State law reference

Similar provisions, R.S. 47:343.