Larkspur Municipal Code Ch. 5.20 Payments and Refunds

Sections: 5.20.010 Due Dates for Payment. 5.20.020 Penalties for Failure to Pay When Due.

5.20.030 Extension of Time. 5.20.040 Prorating. 5.20.050 Claims for Refunds.

Unless otherwise specifically provided:

A. All annual license fees, under the provisions of this title, shall be due and payable in advance on the first day of January of each year;

B. All quarterly license fees, under the provisions of this title, shall be due and payable in advance on the first day of January, April, July and October of each year;

C. All daily flat-rate license taxes shall be payable each day in advance. (Ord. 1030 § 2(4), 2018; Ord. 401 § 6, 1971; Ord. 265 § 41, 1959)

For failure to pay a license fee when due, the Tax Collector shall add a penalty of ten (10) percent of the license fee on the last day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed one hundred (100) percent of the amount of the license fee due. (Ord. 1030 § 2(4), 2018; Ord. 265 § 42, 1959)

The Tax Collector may, for good cause shown, extend the time for filing any required sworn statement for a period not exceeding thirty (30) days, and in such case to waive any penalty that would otherwise have accrued. They are further authorized, by consent of the City Council, to compromise any claim as to amount of license fee due. (Ord. 1062 § 14, 2022; Ord. 1030 § 2(4), 2018; Ord. 265 § 43, 1959)

A. Excepting in the case of a first annual or first quarterly license, the license fee to be paid for the period specified therefor shall be for the entire period.

B. In the case of the first annual license, the license fee may be prorated either for the balance of the current license year or as an addition to the subsequent year license fee. These provisions shall not be applicable to licenses issued during the first six (6) months of any year. Flat rate license shall be prorated on a monthly basis but shall be subject to minimum fees specified in Larkspur Municipal Code Section 5.24.060. (Ord. 1030 § 2(4), 2018; Ord. 518 § 1, 1974; Ord. 265 § 44, 1959)

Any license fee or portion thereof, or any penalty hereafter paid more than once, or illegally, erroneously, or wrongfully paid or collected under this code or any ordinance of the City requiring the payment of a license fee, may be refunded; provided, that a claim therefor, duly verified by the person paying such fee or penalty, or their authorized representative, agent or attorney, shall have been filed with the City Clerk within six (6) months after the day of payment of the amount sought to be refunded and approved by the City Clerk. Such claim shall include the name and address of the claimant, the amount and date of the payment sought to be refunded, and the reasons or grounds upon which the claim for refund is based. Such claim may be approved and paid in the same manner as other approved claims and demands. (Ord. 1062 § 14, 2022; Ord. 1030 § 2(4), 2018; Ord. 265 § 51, 1959)