§ 14-76. Determination.

(a)

Every business or occupation as defined in section 1-2 in the city, except as otherwise provided, shall pay within 15 days after the beginning of each license year an annual license fee in the sum of the flat fee specified in this article, except that any business or occupation not specified in this article or any ordinance of the city, shall pay an annual license fee of $50.00; and none of the license fees shall be prorated for less than a full year. Such fees shall be due and payable at the time of commencing of operations or business in the city by any business or occupation and thereafter within 15 days after the beginning of each license year.

(b)

Any merchant, business or occupation commencing operations or business in the city during any license year shall pay at the time of such commencement a license fee based on estimated gross receipts for the remainder of the calendar year, which shall be filed by such merchant, business or occupation at or before the time of commencement of operations or business, and such merchant, business or occupation shall, within 15 days after the end of such fractional license year, file an estimated return for the ensuing license year and pay at that time a license fee based on such estimates; provided, however, that within one month after the end of each calendar year of estimated gross receipts, such merchant, business or occupation shall file a statement of actual gross receipts and shall pay an additional tax, if any, based on such actual gross receipts; provided, however, that any payment of a license fee based on estimated gross receipts which shall be in excess of the amount due to the city shall be refunded if it has not been deducted with the license fee for the ensuing year.

(Code 1973, § 13-49; Ord. No. 06-52, § 3, 8-28-06)