Bishop Municipal Code Ch. 5.08 Business License Taxes

For the purposes of revenue only and not for regulation, there are imposed upon the respective businesses specified in this chapter the business license taxes as set by resolution. No person shall engage in or carry on any such business within the city without first having paid to the city the amount of such tax, if any, together with all penalties accrued thereon.

(Prior Code, § 11-34; Code 1985, § 5.08.010; Ord. No. 431, § 7, 1985)

License taxes for annual licenses under this chapter shall become due in advance on the last day of the month preceding the beginning of such annual period, and to avoid penalty, payment thereof by mail must be postmarked on or before the day due. Notwithstanding the foregoing, on initial issuance, the city administrator may prorate license fees on a monthly basis for the period from initial issuance to the next annual due date. License taxes for daily licenses shall be and become due daily in advance.

(Prior Code, § 11-49; Code 1985, § 5.08.160; Ord. No. 431, § 9, 1985; Ord. No. 478, § 3, 1995)

In no case shall any mistake or failure of the city administrator or the administrator's deputies or assistants to compute or collect the correct amount of any license tax or penalty prejudice or prevent the collection by the city of the full and correct amount thereof actually due. No license tax paid nor any part thereof shall be refunded or prorated, except that any license tax, penalty, or part thereof which has been erroneously assessed and collected shall be refunded by the city administrator upon approval by the city council.

(Prior Code, § 11-50; Code 1985, § 5.08.170)