§ 82-32. Business tax receipt year; expiration of business tax receipt; half-year business tax receipts.

(a)

All business tax receipts shall be sold by the city beginning August 1 of each year and the same and the business tax therefor shall be due and payable on or before September 30 of each year and expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the business tax is due and payable on or before the first working day following September 30. No business tax receipt shall be issued for more than a term of one year. For each business tax receipt obtained between October 1 and April 1 of the business tax year, the applicant shall pay the full annual business tax, except as provided in this article, and for each business tax receipt obtained from April 1 to September 30 of each year, the applicant shall pay one-half of the annual business tax, except as provided in this article.

(b)

No business tax receipt shall be issued to any person, nor shall any business tax receipt be renewed for any person, if such person has any unsatisfied or unpaid citations resulting from previously doing business without a required business tax receipt, or if such person has been issued a code enforcement board notice of violation or code enforcement board order arising from a violation of the business tax provisions set forth under this article. Any person against whom there exists or been served an outstanding citation, code enforcement board notice of violation or code enforcement board order arising from a business tax receipt or business tax violation shall be required to satisfy and pay in full any such citation, code enforcement board notice of violation or code enforcement board order prior to the issuance or renewal of any business tax receipt, and the conduct of an applicable business without such business tax receipt or renewal thereof shall be unlawful.

(Ord. No. 06-42, § 2, 1-9-2007)