2000 APRIL - Laserfiche WebLink

5.24.010 Chapter 5.24 LICENSE TAXES Sections: 5.24.010 How And When Payable 5.24.020 Delinquent Taxes - Penalties 5.24.030 Refunds Of Overpayments 5.24.040 Gross Receipts 5.24.050 County Fairgrounds Concessions And Exhibitors 5.24.060 Rules And Regulations 5.24.070 Enforcement Authority 5.24.080 Tax Constitutes Debt 5.24.090 Remedies Cumulative 5.24.010 How And When Payable: Unless otherwise specifically provided, all annual license taxes, under the provisions of this Title, shall be due and payable in advance on January 1. License taxes covering new operations after January 1 may be prorated based on estimated gross receipts for the balance of the year. License taxes for the development of residential or commercial property shall be due and payable when applying for a building permit for each property to be developed. (Ord. 1773 § 1, 1999; Ord. 1550 § 6, 1992; Prior Code § 1-5.34) 5.24.020 Delinquent Taxes - Penalties: A. For failure to pay a license tax when due, the Collector shall add a penalty of five percent (5%) of said license tax on the first day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed fifty percent (50%) of the amount of the license tax due. When the last day of the month falls on a day when the City Hall is closed, payment of the license tax due may be made on the first working day of the next month without penalty. Penalties in such cases shall attach on the second working day of the succeeding month. Any license issued pursuant to this Title may be suspended by the Collector upon the failure of the licensee to pay any charges imposed by this Title within sixty (60) days after such charges or reports become delinquent. No license shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, to any person, who at the time of applying therefor, is indebted to the City for any delinquent license taxes, unless such person, with the consent of the Collector, enters into a written agreement with the City, through the Collector, to pay such delinquent taxes, plus five percent (5%) simple annual interest upon the unpaid balance, in monthly installments, or oftener, extending over a period of not to exceed one year. B. In any agreement so entered into, such person shall acknowledge the obli- gation owed to the City and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immedi- ately due and payable and that his cur- 127 (Pleasanton April 2000)