HomeMy WebLinkAboutO-1609ORDINANCE NO. 1609
AMENDING ORDINANCE NO. 1233, KNOWN AS
THE BUSINESS LICENSE CODE
OF THE CITY OF FAIRHOPE
SCHEDULE OF LICENSES AND FEES
BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF FAIRHOPE,
ALABAMA, AS FOLLOWS:
AMENDING CHAPTER 8
Section 3. License term; minimums.
By amending/adding the following:
SECTION 3. License term; minimums.
The license term and the minimum amount for a business license are as follows:
(a) Full Year. Every person who commences business before the first day of July shall
be subject to and shall pay the annual license for such business in full. Unless
otherwise specified in the enclosed schedules, the minimum annual license shall be $
100.00.
(b) Half Year. Every person who commences business on or after July 1 st, shall be
subject to and shall pay one-half (1/2) the annual license for such business for that
calendar year.
(c) Issue Fee. For each license issued there shall be an issue fee collected in an amount
equal to the maximum allowable by the Alabama Department of Revenue which
shall be adjusted every five (5) license years by an amount equal to the percentage
increase in the U. S. Department of Labor's Producer Price Index, with the base year
being 2006. The said issue fee shall be collected in the same manner as the license
tax.
(d) Annual Renewal. Except as provided in subsections (1) or (2), the business license
shall be renewed annually on or before the 31 st day of January each year.
(1) If the due date for payment of any business license falls on a weekend or a
holiday recognized by the municipality from time to time, the due date shall
automatically be extended until the next business day.
(2) Insurance company annual license renewals shall be renewed in accordance
with Section l 1-51-122 of the Code of Alabama which states that each year,
each insurance company shall furnish the municipality a statement in writing
duly certified showing the full and true amount of gross premiums received
during the preceding year and shall accompany such statement with the amount
of license tax due according to the licensing schedule. Failure to furnish such
statement or to pay such sum shall subject the company and its agents to those
penalties as prescribed for doing business without a license as provided for in
the municipal code.
(3) On or before December 31 st of each year, a renewal reminder shall be mailed to
each licensee that purchased a business license during the current year. Said
renewal notice shall be mailed via regular U.S. mail to the licensee's last known
address of record with the municipality. Licensees are required to furnish the
municipality any address changes for their business prior to December 1 st in
order for them to receive their notice.
Ordinance No. 1609
Page -2-
(4) Business license renewal payments received by the municipality shall be
applied to the current renewal only when any and other debts the licensee owes
to the municipality are first paid in full. No business license shall be issued if
the current renewal payment does not meet said prior obligations and the current
renewal. Failure to pay such sums shall subject the licensee and its agents to
those penalties as prescribed for doing business without a license provided for
in the municipal code.
SECTION 16. Penalties and interest.
(a) In addition to the penalties and fee prescribed in Section 8-6 and Section 8-14 in
the City of Fairhope Code of Ordinances, if a taxpayer fails to be pay any
business license tax owed to the City of Fairhope on or before January 31 st of
each year, there shall be assessed a penalty of fifteen (15) percent of the
business license tax required to be paid with the license form. There shall be
assessed a penalty of thirty (30) percent of any business license tax required to
be paid with the license form if the business license tax and any assessed
penalties are not paid within thirty (30) days of the due date prescribed in the
preceding sentence. Such penalties shall not be cumulative. Any license tax
not paid by April 1st shall be viewed as doing business without a license and
shall be punishable as a misdemeanor.
(b) In the case of persons who began business on or after the first day of the
calendar year, the license for such "new business" shall be increased by fifteen
(15) percent for the first fifteen (15) days they shall be delinquent.
(c) All delinquent accounts (both license taxes and penalties) shall also be charged
simple interest at the rate of one (1) percent per month.
The Balance of Chapter 8 — Article 1. — Business License Code, Taxes and Regulations,
(Sections 8-1 through 8-29) remains as written and codified in the City of Fairhope Code of
Ordinances.
Severability. The sections, paragraphs, sentences, clauses and phrases of this ordinance are
severable, and if any phrase, clause, sentence, paragraph or section of this ordinance shall be
declared unconstitutional by a court of competent jurisdiction, then such ruling shall not
affect any other paragraphs and sections, since the same would have been enacted by the
municipality council without the incorporation of any such unconstitutional phrase, clause,
sentence, paragraph or section.
Effective Date. This ordinance shall take effect upon its due adoption and publication as
required by law.
ADOPTED AND APPROVED THIS I ITH DAY OF DECEMWR 2017
Karin Wilson, Mayor
ATTEST:
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