§ 18-243. Business tax receipt contents, term, renewal, expiration and cancellation.

(a)

Contents. A business tax receipt granted under this article shall state the name of the business tax receipt recipient, the name of the business, the street address of the business, the classification of the business tax receipt, the date of issuance and the date of expiration.

(b)

Term. All business tax receipt issued under this article shall be annual business tax receipts. The business tax receipt term shall be from October 1 to September 30 of the following year.

(c)

Renewal. Business tax receipt shall be renewed annually. Subject to other provisions of this article, any person or entity holding a business tax receipt issued in accord with this section shall be entitled to renewal of the business tax receipt from year to year by October 1 of each year, by presenting the current, valid business tax receipt, restating and updating all information required for a business tax receipt application, and paying the appropriate business tax receipt fee.

(d)

Expiration. A business tax receipt that is not renewed by October 1 of each year shall expire. An expired business tax receipt may be renewed by November 30 of the same year upon:

(1)

Presentation of an affidavit stating that the business has conducted no activity regulated by this article subsequent to expiration; and

(2)

Payment of the appropriate business tax receipt fee and a penalty of ten percent of the appropriate business tax fee for the month of October, or fraction thereof, plus an additional penalty of five percent of the appropriate business tax fee for the month of November, or fraction thereof.

(e)

Cancellation. All expired business tax receipts not renewed by November 30 shall be cancelled summarily by the city manager.

(Ord. No. 1997-25, § 13, 6-3-97; Ord. No. 2007-13, §§ 1, 31, 3-20-07)