75D - PH - BUSINESS LICENSE TAX ORDINANCE

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fees. The execution of such an agreement shall render any subsequent appeal null and void and shall constitute a waiver against future action. Sec. 21-93.1. Enforcement; inspection/collection service fee - application. (a) Whenever any person charged with the duty of enforcing this chapter shall have cause to re-examine, re-inspect, re-investigate, or re-visit a place of business for purposes of enforcing any portion of the business license tax code or to collect any sum owed pursuant to this chapter, a separate inspection/ collection service fee shall be applicable in the amount as specified by resolution of the city council. (b) In the case of a re-examination, re-inspection, re-investigation, or re- visitation of any local place of business pursuant to a violation of this chapter or noncompliance with the business license tax code, a reasonable period of time shall be given to the responsible party to correct the violation or to come into satisfactory compliance with the requirements of this chapter. If the violation or noncompliance necessitating the re-examination, re-inspection, re-investigation, or re-visitation of any local place of business is remedied prior to the expiration of the correction period no inspection/collection service fee shall be imposed. (c) Whenever the collection of the unpaid balance of any business license tax or other amount subject to the enforcement and collection requirements of this chapter is sought by transfer to a collection agency, or any other method of assignment not inconsistent with the provisions of this chapter, a transfer service fee in the amount as specified by resolution of the city council shall also apply. (d) The collector and his or her authorized agents charged with the duty of enforcing this chapter, may waive the application of the inspection/collection service fee or any other service fee elsewhere established pursuant to the provisions of this chapter, in connection with any satisfactory agreement entered into in accordance with Section 21-83 (c), or any compromise of claim, or any agreement or settlement entered into pursuant to a court approved stipulation, or for other good cause shown. Sec. 21-118.1. In lieu deposits - election of alternate in lieu deposit. Whenever an applicant for a new business license for whom the gross receipts of such business is made the basis for fixing the amount of such license is required under the terms of sections 21-117 or 21-118 to post a deposit in lieu of payment in advance of their business license tax, said applicant may alternatively elect to post an adjusted deposit amount equal to the amount of their anticipated tax based on an acceptable good-faith estimation of their expected gross receipts. Page 31 75D-33