§ 7-1010. CALCULATION OF LICENSE FEES.  


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  • (a) When the license fee based on gross receipts is payable quarterly, the license fee for the final quarter during which a business is in operation shall be ascertained in the following manner:

    (1) If the licensee submits written notification prior to payment of the license fee for the quarter in which business operation is terminated, stating the final date the business will be in operation, the final amount due shall be based on the fee schedule for the gross receipts of the previous quarter reduced by one-third ( 1/3 ) for each full month of the final quarter that the licensee will not operate the business.

    (2) If the full fee has been paid for a quarter in which business operation is terminated, a refund will be made as follows if a written demand from the licensee, stating the date business operation was terminated, is made within three years from the date of receipt by the City of the money to be refunded. One-third ( 1/3 ) of the total fee paid for the quarter shall be refunded for each full month of the final quarter that the licensee did not operate the business.

    (b) No provision of this section shall affect the application and collection of any penalty or penalties due because of late payment of license fees. (Orig. Ord. 4603; Am. Ord. 80-83, § 1, eff. 6-27-80; Am. Ord. 99-64, § 1, eff. 12-9-99).