Firebaugh Municipal Code Ch. 4 Licenses and Business Regulations

[Editor's Note: Ordinance #90-5, portions of which are codified herein, establishes a new basis for charging business license taxes in the City of Firebaugh. A complete copy of this ordinance is on file in the office of the City Clerk.]

[Ord. #287, S1; Ord. #90-05, SS1, 2]

Whenever an ordinance now in force or hereafter enacted requires that a license be obtained for the conducting, carrying on, or managing of any business, occupation, activity, trade, calling or profession, and whenever an ordinance now in force or hereafter enacted requires that a license fee must be paid for a year during any part of which the licensee conducts the licensed activity or activities, such licensee shall pay a license fee measured by the gross receipts from business done in the City during the fiscal year as hereinafter described, according to the fee schedule set forth in the Master Fee Resolution.

Each fiscal year shall be divided into four quarters, commencing July 1, October 1, January 1, and April 1. If the licensed activity or activities are commenced on or after April 1 and before July 1, the prorated portion shall be 1/4 of the full annual license fee. If the activity or activities are commenced at any time on or after January 1 and before April 1, the prorated portion shall be 1/2 of the full annual license fee. If the activity or activities are commenced at any time on or after October 1 and before January 1, the prorated portion shall be 3/4 of the full annual license fee. If the activity or activities are commenced at any time on or after July 1 and before October 1, the licensee shall pay the full annual license fee.