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5.24.020 <br />rent license shall be revocable by the <br />Collector upon thirty (30) days' notice. <br />In the event legal action is brought by <br />the City to enforce collection of any <br />amount included in the agreement, such <br />person shall pay all costs of suit <br />incurred by the City or its assignee, <br />including a reasonable attorney fee. The <br />execution of such an agreement shall <br />not prevent the prior accrual of <br />penalties on unpaid balances at the rate <br />provided in this Section, but no <br />penalties shall accrue on account of <br />taxes included in the agreement, after <br />the execution of the agreement, and the <br />payment of the first installment and <br />during such time as such person shall <br />not be in breach of the agreement. <br />(Ord. 1093 § 2, 1983; Prior Code <br />§ 1-5.35) <br />5.24.030 Refunds Of Overpayments: <br />No refund of any overpayment of <br />taxes imposed by this Chapter shall be <br />allowed in whole or in part unless a <br />claim for refund is filed with the <br />Collector within a period of one yeaz <br />from the last day of the calendaz month <br />following the period for which the <br />overpayment was made, and all such <br />claims for refund of the amount of the <br />overpayment must be filed with the <br />Collector on forms furnished by the <br />Collector and in the manner prescribed <br />by the Collector. Upon the filing of <br />such a claim and when the Collector <br />determines that an overpayment has <br />been made, the Collector may refund <br />the amount overpaid. (Ord. 1773 § 1, <br />1999; Prior Code § 1-5.36) <br />5.24.040 Gross Receipts: <br />Every person who is conducting <br />business shall pay a license tax based <br />upon the gross receipts in accordance <br />with the following schedule. Gross <br />receipts from the previous calendaz yeaz <br />shall be prima facie evidence of the <br />estimated gross receipts for the yeaz for <br />which the license tax applies for all <br />businesses renewing licenses: <br />LICENSE TAX SCHEDULE <br />$ 0 - 24,999 ........... $25.00 <br />25,000 - 99,999 ............50.00 <br />100,000 - 249,999 ............75.00 <br />250,000 and above ...... $0.30/$1,000 <br />of gross receipts <br />If a business has been operating less <br />than one yeaz, the amount due shall be <br />based on actual gross receipts per <br />month for the previous year multiplied <br />by twelve (12), and in accordance with <br />the previous schedule. A new business <br />shall base its tax on estimated gross <br />receipts for the current licensing period <br />in accordance with the previous <br />schedule. (Ord. 1550 § 6, 1992; Ord. <br />1089 § 1, 1983; Prior Code § 1-5.37) <br />5.24.050 County Fairgrounds <br />Concessions And <br />Exhibitors: <br />A. All persons who transact and <br />carry on business within the City only <br />at the Alameda County Fairgrounds <br />during a period commencing one week <br />prior to opening and ending one week <br />after closing of the regulaz fair days, <br />(Pleasanton April 2000) 128 <br />