5.02.090 Business license due dates and waiver.
A. Business license fees for new businesses shall be due and payable upon making application to the business license division. The application shall not be processed until the fees, fines and penalties, if applicable, are paid.
B. Nonrental business license fees for renewal businesses shall be due and payable on or before January 15th of each calendar year. The penalty for nonpayment of the renewal fee shall be:
1. Fifty percent of the fee due if paid by February 15th;
2. Seventy-five percent of the fee due if paid by March 15th; and
3. If the fee plus penalty is not paid by March 15th, the business shall be considered to be operating without a business license in violation of this chapter, subject to criminal prosecution for every day of operation after two months from the due date, and the license fee, if a license is granted thereafter, shall be doubled.
C. All initial business licenses issued after the commencement of the current license year shall be prorated semi-annually, and the fee paid for each semi-annual period or fraction thereof during which the business has been or will be conducted, according to the following schedules; provided, however, that no annual license fee of thirty-five dollars or less shall be prorated:
1. Reserved.1
2. On or after July 1st, but prior to January 15th, the fee shall be one-half of the annual fee;
3. Each application for a license under this title shall be accompanied by the license fee required to be paid for the issuance of the license desired. In addition to the license fee regularly assessed, any applicant which shall have commenced doing business prior to obtaining a valid license shall be assessed a penalty fee. The penalty fee shall be equal to twenty-five percent of the regular license fee if the applicant has operated without a license for less than thirty days, and shall be equal to one hundred percent of the regular license fee if the applicant has operated without a license for more than thirty days during the calendar year in question. Any license which has been issued pursuant to payment by means of check or bond shall be void and of no force or effect if such check or bond is not honored.
D. Rental business license fees for renewal businesses shall be due and payable on or before September 15th of each calendar year. The penalty for nonpayment of the renewal fee shall be:
1. Fifty percent of the fee due if paid by October 15th;
2. Seventy-five percent of the fee due if paid by November 15th; and
3. If the fee plus penalty is not paid by November 15th, the rental business shall be considered to be operating without a business license in violation of this chapter, subject to criminal prosecution for every day of operation after two months from the due date, and the license fee, if a license is granted thereafter, shall be doubled.
E. Notwithstanding the provisions of this section, the license administrator may waive the imposition of license penalty fees for:
1. New businesses which have located in the city and have not obtained a Midvale City business license.
2. Existing businesses which have been licensed by the city and have been purchased, but the new owner has not reapplied for a city business license.
3. The license administrator may waive such penalty fees only upon the following conditions:
a. The business makes application for a city business license within five working days after being notified by the city that such a license is required; or the business voluntarily makes application for a business license prior to notification by the city; and
b. The business has either been located in the city for less than two years or the purchase of the business occurred less than two years prior to the business application.
4. The license administrator may not, under any circumstances, waive the business license fee due the city for the current year or for prior years in which the business operated.
F. Notwithstanding the provisions of this section, the city manager may waive the imposition of license penalty fees for:
1. Late renewal fees under the following circumstances:
a. Nondelivery or delayed delivery of mail;
b. Miscommunication between the business owner and city representative; or
c. Other circumstances deemed to be in the best interest of the city.
2. The city manager may not, under any circumstances, waive the business license fee due the city for the current year or for prior years in which the business operated. (Ord. 2017-20 § 1 (Exh. A (part)); Ord. 2015-10 § 1 (Exh. A (part)); Ord. 11/20/2007O-16 § 1 (part); Ord. 10/28/2003O-12 (part); Ord. 12-09-97 (part))