Woodside Municipal Code § 110.35 Due dates

(A) Annual license tax shall be due and payable for each respective licensee on the anniversary date the licensee first obtained a business license. The tax shall become delinquent 30 days after the due date.

(B) Daily license taxes shall be due and payable on each day in advance.

(C) Unless otherwise specifically provided, license taxes shall not be prorated, and no refund shall be issued for any business which ceases to exist or changes ownership after an annual license tax is paid.

(1975 Code, § 3-1.501) (Ord. 1978-279, effective 6-8-78; Am. Ord. 1987-344, effective 5-14-87; Am. Ord. 1987-352, effective 1-7-88)

(A) For failure to pay a license tax when due, the License Collector shall add to the amount due a penalty of ten percent of the amount of the license tax on the last day of each month after the due date thereof until paid; provided, however, the amount of such penalty to be added shall in no event exceed 100 percent of the amount of the license tax due.

(B) Every daily license which is not paid at the close of business on the day when the license tax is due and payable is hereby declared to be delinquent, and the License Collector shall add to such license and collect a penalty of ten percent of such license tax as delinquent.

(1975 Code, § 3-1.502) (Ord. 1978-279, effective 6-8-78; Am. Ord. 1987-352, effective 1-7-88)

The License Collector shall not issue any license, or reissue a license previously revoked, whether for the same or another business, to any person who, at the time of an application thereof, is indebted to the Town for any delinquent license tax until such person shall have paid any delinquent license tax, together with any penalty and shall have furnished to the License Collector any sworn statement required by this chapter.

(1975 Code, § 3-1.504) (Ord. 1978-279, effective 6-8-78)

Whenever the amount of any tax or penalty has been overpaid, or paid more than once, or has been erroneously or illegally collected or received by the Town, such tax or penalty may be refunded provided a claim in writing there for, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the License Collector within three years after the last day of the calendar month following the period of time for which the amount which is the subject of the claim was paid. No refund shall be paid unless the claimant establishes his/her right thereto by written records showing entitlement thereto.

(1975 Code, § 3-1.505) (Ord. 1978-279, effective 6-8-78)

The amount of any license tax and penalty, and all other fees and charges required to be paid under this chapter, shall be deemed a debt to the Town. The Town may maintain a civil action thereon in its own name in any court of competent jurisdiction for the amount thereof, together with its court costs. Such civil action shall not be a bar to any action provided by law or by this chapter.

(1975 Code, § 3-1.506) (Ord. 1978-279, effective 6-8-78)