75D - PH - BUSINESS LICENSE TAX ORDINANCE

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be equal to or less than the total anticipated administrative costs associated with collecting said amount. The collector may in his or her discretion determine this amount on a case-by-case basis or on a class-by-class basis. In accordance with section 21-42 the collector may adopt administrative rules, regulations, and guidelines, relating to the settlement, discontinuance, or waiver of claims arising pursuant to this chapter. (d). In connection with the exercise of the power and authority hereinabove provided to the collector, he or she in their discretion, shall have the right to allow the payment of any taxes or other monies owed to the city by installment without penalty, interest or other administrative charge on a case-by-case basis or class-by-class basis. In accordance with section 21-42 the collector may adopt administrative rules, regulations, and guidelines, relating to the acceptance of installment payments. (e). Moreover, to effectively implement the intent of the general provisions of this chapter the collector in his or her discretion may vary the strict procedural, enforcement, deposit, or other administrative requirements of this chapter on a case-by-case or class-by-class basis in any manner. Sec. 21-44. Collector; additional power. In addition to all other powers conferred upon him or her, the collector shall have the power, for good cause shown, to waive or reduce any penalty or late interest imposed, or deposit, or charge, or service fee demanded. Sec. 21-49. Business licensing - Specified exclusions. Except as may be otherwise specifically provided in this chapter, the terms hereof shall not be deemed to apply or construed to require the payment of a license tax by any of the following persons: (1) Any public utility making franchise payments to the city, except to the extent said public utility engages in retail sales or services within the city not covered or otherwise authorized by such franchise, (2) Banks, including national banking associations, federal credit unions, and financial corporations, to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 27 of the State Constitution. (3) Insurance companies or associations engaged in the sale and servicing of insurance and their direct agents, including bailbond agents and life agents, but not including brokers or bailbond brokers or life and disability insurance analysts or insurance solicitors to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section Page 20 75D-22