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11A - ORDINANCE - BUSINESS LICENSE TAX PENALTY ABATEMENT
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02/04/2013
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11A - ORDINANCE - BUSINESS LICENSE TAX PENALTY ABATEMENT
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Last modified
2/4/2013 9:41:54 AM
Creation date
1/31/2013 4:49:47 PM
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City Clerk
Doc Type
Agenda Packet
Agency
Finance & Management Services
Item #
11A
Date
2/4/2013
Destruction Year
2018
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In addition to all other powers conferred upon him or her, the collector shall have <br />the power, for good cause shown, to waive or reduce any penalty or late interest <br />imposed, or deposit, or charge, or service fee demanded. <br />Sec. 21-49. Business licensing - Specified exclusions. <br />Except as may be otherwise specifically provided in this chapter, the terms <br />hereof shall not be deemed to apply or construed to require the payment of a license tax <br />by any of the following persons: <br />(1) Any public utility making franchise payments to the city, except to the <br />extent said public utility engages in retail sales or services within the city <br />not covered or otherwise authorized by such franchise, <br />(2) Banks, including national banking associations, federal credit unions, and <br />financial corporations, to the extent that a city may not levy a license tax <br />upon them under the provisions of Article XIII, Section 27 of the State <br />Constitution. <br />(3) Insurance companies or associations engaged in the sale and servicing of <br />insurance and their direct agents, including bailbond agents and life <br />agents, but not including brokers or bailbond brokers or life and disability <br />insurance analysts or insurance solicitors to the extent that a city may not <br />levy a license tax upon them under the provisions of Article XIII, Section <br />28 of the State Constitution. <br />(4) Any governmental agency or subdivision and the employees thereof, to <br />the extent they are engaged in the business of such governmental <br />agencies or subdivisions. <br />(5) Any state alcoholic beverage licensee engaged in the manufacture, sale, <br />purchase, possession, or transportation of alcoholic beverages within the <br />state to the extent that a city may not levy a license tax upon them under <br />provisions of Article XX, Section 22 of the State Constitution. <br />Sec. 21-60. Application; autoregistration - service fee. <br />Before any license is issued, the applicant shall make a written application to the <br />collector, which shall contain the following information: <br />(1) The exact nature or kind of business, profession, show, exhibition, game, <br />occupation or enterprise for which the license is requested; <br />(2) The place where such business, profession, show, exhibition, or <br />enterprise is to be carried on; and if the same is not to be carried on at any <br />permanent place of business, the residence address, identified as such, of <br />Pa <br />11 d-20
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