§ 23-19. Proration required when person, firm or corporation permanently ceases to engage in business, trade, profession or calling.

In the event that a person or entity ceases to engage in a business within the city during a year for which a license tax has already been paid, the taxpayer shall be entitled upon application to a refund for that portion of the license tax already paid, prorated on a monthly basis so as to ensure that the licensed privilege is taxed only for that fraction of the year during which it is exercised within the city. The city shall remit refunds and shall offset against such refund any amount of past-due taxes or fees owed by the same taxpayer to the city. This refund shall not be applicable to those licenses based upon a minimum fee or minimum tax. In no event shall a refund be made if it would result in a payment to the city of an amount less than that which would have been paid if the tax or fee had been calculated at the lowest tax or fee applicable to that business activity.

(Ord. No. 4969-96, § 1)

(Ord. No. 4969-96, § 1)