5.05.050 Issuance – Expiration – Renewal.
(A) Any BOP license shall be valid only for the calendar year in which it is issued. Each BOP license expires on December 31st of each year and must be renewed on or before January 31st of the following year by paying the applicable renewal fee. The renewal fee must be received by the tax and license manager by January 31st to be deemed timely paid.
(B)
(1) Persons whose initial applications for BOP licenses are received by the City after March 31st of any year shall be subject to an initial license fee on a prorated basis as follows:
Business Start Date | Proration of License Fee |
April 1 – June 30 | 75% |
July 1 – September 30 | 50% |
October 1 – December 31 | 25% |
(2) The applicable proration percentage shall be applied to the annual license fee set by resolution to determine the initial license fee.
(C) Any person who fails to renew a BOP license by January 31st of any year and who conducts any activity covered by the license after that date shall be deemed to be operating without a BOP license, shall be subject to all penalties imposed under this chapter against persons unlawfully operating without a BOP license, and shall be subject to a penalty of 50% of the annual license fee which would have been imposed on the date on which the BOP license expired in addition to payment of the applicable license fee. All license fees and penalties owed by a person pursuant to this section must be paid before a new BOP license is issued to the person.
(D) Any person who is required to obtain a BOP license and fails to do so prior to conducting any activity covered by the license shall be subject to a penalty of 50% of the annual license fee which would have been imposed on the date on which the activities commenced in addition to payment of the applicable license fee. All license fees and penalties owed by a person pursuant to this section must be paid before a new BOP license is issued to the person. (Ord. 229 § 1, passed 5-11-2005. Code 1982 § 7-3-5. Code 2012 § 110.05.)