Wheatland Municipal Code Art. V License Taxes

There is hereby adopted a city business license program fee. The purpose of the fee is to fund the city business license program, which includes the review, investigation and verification of business license applications, renewals and transfers, enforcement of zoning compliance through the program, and administration and enforcement to ensure businesses are complying with the program and to investigate and respond to complaints relating to the program. The fee shall be in an amount established from time to time by resolution of the city council. Every applicant and licensee shall pay the fee. For a new application, the one-time fee shall be due and payable when submitting the application. For a renewal, the annual fee shall be levied, collected and paid with the annual business license tax. The fee is nonrefundable.

(Ord. 419 § 3, 2010)

A. The amount of the business license tax due and payable by every person transacting business within the city, except as otherwise specifically provided or exempted, shall be an annual tax established by resolution adopted by the city council from time to time.

B. Whenever any tax imposed by this chapter has been overpaid or paid more than once or has been erroneously or illegally collected or received by the collector, the amount overpaid or paid more than once or erroneously or illegally collected or received may be refunded in full or in part as provided in this section. Any request for a refund must be made in writing within one year of the date of the payment of the tax sought to be refunded. A refund claim must be timely presented and acted upon as a prerequisite to filing any lawsuit concerning the refund. The collector shall approve a refund if the claimant establishes his or her right to a refund by a written claim and supporting documents and/or information satisfactory to the collector. The collector may grant an appropriate refund under this section.

(Ord. 300 §§ 303, 500, 1985; Ord. 376 § 8, 2001)