§ 18-246. Annual business tax receipt fee.

(a)

Levy. The city shall levy annual business tax fees for all businesses taxed under this article. The annual fee amounts shall be set by the city's fee resolution.

(b)

Initial term. If the initial business tax receipt is issued before April 1 of the business tax receipt term the initial business tax receipt fee shall be the full amount listed in the city's fee resolution. If the initial business tax receipt is issued on or after April 1 the initial business tax fee shall be one-half of the amount listed in the city's fee resolution.

(c)

Fees regulatory. The annual business tax fees collected under this article are declared to be regulatory fees which are collected for the purpose of examination and inspection of adult entertainment establishments in accordance with the authority set forth in this article. These regulatory fees are in addition to and not in lieu of business taxes which may be imposed by the Code of Ordinances.

(Ord. No. 1997-25, § 16, 6-3-97; Ord. No. 2007-13, §§ 1, 34, 3-20-07)