Earlier editions: 2026-09
Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS›Chapter 5.04 — BUSINESS LICENSES AND TAXES GENERALLY
Clayton Municipal Code Art. VI Terms and Conditions of Licenses
Clayton Municipal Code · 2026-10 edition · updated 2026-10-04 · Clayton
Cite as: Clayton Municipal Code Article VI · Text as of 2026-10-04
5.04.700 - When License Tax Payable.¶
A. New businesses. The license tax for each new business is due and payable on the date the business begins.
B. Renewals. The license tax is due and payable in advance after the first year in which the tax is paid as follows:
The tax which is payable annually is due on July 1.
The tax which is due daily is due each day.
C. Renewal of annual license for solicitors and peddlers. The annual license tax for a solicitor or peddler is due on the day following the expiration of the license.
(Ord. 181, Sec. 2, 1978)
5.04.710 - When License Tax Delinquent.¶
The license tax is delinquent as follows:
A. In the case of an annual or semi-annual license, if not paid within thirty (30) days of the due date.
B. In the case of a quarterly license, if not paid within fifteen (15) days of the due date.
C. In the case of a monthly license, if not paid within five (5) days of the due date.
D. In the case of a weekly license, if not paid within two (2) days of the due date.
E. In the case of a daily license, if not paid by 5:00 P.M. of the due date.
(Ord. 181, Sec. 2, 1978)
5.04.720 - Delinquent Charges of Late Payments.¶
The collector shall add a delinquent charge for payment after the date specified in Section 5.04.710 equal to ten percent (10%) of the amount of the tax due for each month or portion of a month that the tax remains unpaid. However, in no event may the amount of the delinquent charge exceed one hundred percent (100%) of the amount of the license tax.
(Ord. 181, Sec. 2, 1978)
5.04.730 - New License or Reinstatement of License Where Delinquency Charges Due.¶
The collector may not issue a new license or reinstate a former license to a person indebted to the city for delinquent charges. However, the collector may agree in writing to accept installment payments of the amount due over a period not exceeding one year. The agreement to accept the installment payments shall include provisions for (1) payment of eight percent (8%) simple interest on the unpaid balance, (2) acceleration in case of default, (3) payment of attorney's fees and court costs for collection and (4) revocation of the debtor's existing business license upon thirty (30) days' notice in the event of default under the agreement.
(Ord. 181, Sec. 2, 1978)
5.04.740 - Proration of Tax.¶
Only the annual tax may be prorated and shall be prorated as follows: (1) If the business started between July 1st and September 30th, one hundred percent (100%) of the license tax is due, (2) If the business started between October 1st and February 28th, seventy-five percent (75%) of the license tax is due. (3) If the business started between March 1st and June 30th, fifty percent (50%) of the license tax is due. This section does not apply to the tax levied against peddlers and solicitors nor to those certain minimum taxes specified in this chapter.
(Ord. 181, Sec. 2, 1978)
5.04.750 - Refunds of Overpayment.¶
The refund of an overpayment of tax imposed is allowed only when a claim for refund is filed with the collector within three (3) months from the last day of the calendar month following the period for which the overpayment was made. Each claim for refund of the overpayment must be filed with the collector on a form furnished by him and in the manner prescribed by him. Upon the filing of a claim and when he determines that an overpayment has been made, the collector may refund the amount overpaid.
(Ord. 181, Sec. 2, 1978)
5.04.760 - License Not Transferable.¶
A license issued under this chapter is not transferable except as to location as provided in Section 5.04.770.
(Ord. 181, Sec. 2, 1978)
5.04.770 - Change of Business Location.¶
If a licensee holds a license for the transaction of business at a specified location, and the licensee changes his place of business, he shall apply to the collector for the transfer of the license to the new place of business within thirty (30) days after the change in location. The fee for the transfer is thirteen dollars ($13.00) If a licensee fails to apply for change of address within thirty (30) days of the change, his license terminates and expires at midnight of the thirtieth day. Upon termination and expiration of a license in this manner, there is no rebate of the tax.
(Res. 34-99, Ord. 181, Sec., 2, 1978)
5.04.780 - Display of License.¶
Each licensee shall display his license in the following manner:
A. If the license is for carrying on business at a fixed place of business, he shall post the license in a conspicuous place upon the premises where the business is carried on.
B. If the license is for carrying on business which has no fixed place of business, he shall keep the license upon his person at all times while carrying on business.
C. If the licensee uses a motor vehicle in connection with his business, he shall affix to the front window, on the right hand side of the vehicle, a tab furnished by the city, showing that the license is issued. The collector may waive this requirement in the case of licensee who operates three (3) or more vehicles within the city.
(Ord. 181, Sec. 2, 1978)
5.04.790 - Duplicate License.¶
The collector may waive a duplicate license to replace license previously issued which is lost or destroyed. The licensee shall file a statement of loss or destruction. The fee for the duplicate license is thirteen dollars ($13.00).
(Res. 34-99, Ord. 181, Sec. 2, 1978)
5.04.800 - Grounds for Revocation or Suspension.¶
The collector may revoke or suspend a license granted under this chapter for any of the following reasons:
A. A false statement in the application.
B. Failure to comply with a regulatory provision in the statutes of the state or the ordinance of the city.
C. Failure to operate the business in an orderly and businesslike manner in obedience to orders, rules and regulations applicable to it.
(Ord. 181, Sec. 2, 1978)
5.04.810 - Procedure for Revocation or Suspension.¶
A. Authority of Collector. The collector shall give the licensee written notice of the grounds for revocation or suspension. The notice shall specify a time and place of hearing, and shall be given at least five (5) days before the time of the hearing. The licenses shall show cause why his license should not be revoked or suspended.
B. Appeal to Council. The licensee may appeal the decision of the collector to the council.
C. Failure to Appeal. If the licensee does not appeal, the decision of the collector is final and conclusive on expiration of the time fixed for appeal.
(Ord. 181, Sec. 2, 1978)
5.04.820 - License does not Permit Business Otherwise Prohibited.¶
The payment of the license tax and the acceptance of it by the city, and the issuance of the license to a person, do not entitle the holder to carry on a business unless he complies with all the requirements of the city and all applicable laws, and do not authorize the conduct of business on any premises located in a zone or locality in which the conduct of business is prohibited.
(Ord. 181, Sec. 2, 1978)
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