§ 9-1-21. Proration of tax where there is a cessation of business.

(a)

Any person who has paid a license tax to the city but has permanently ceased to conduct a business to which such tax relates may apply to the director for a proration of such tax. The director shall prorate, on a monthly basis, the license for those months during which the person conducted the business in question, and remit to the person the difference between the tax paid and the prorated amount, unless the tax paid was based on estimated gross receipts and the business' actual gross receipts prior to its cessation were in excess of the estimate, in which case the director shall assess the licensee in accordance with section 9-1-18. Such proration will be done only for taxes based on gross receipts.

(b)

In no event shall the license tax levied on a person who has permanently ceased to conduct business in the city, for the year in which the person has ceased conducting the business, be less than the minimum tax of $50 prescribed by section 9-1-24.

(c)

Application for a refund must be made within three years from the last day of the license year in which the licensee permanently ceased to conduct a business in the city.

(d)

Following receipt of an application for a refund, the director shall remit to the licensee any refund which is due, less any other taxes then due and owing to the city by the licensee. (Code 1963, Sec. 20-15; Ord. No. 2862, 10/25/83, Sec. 2; Ord. No. 2988, 11/17/84, Sec. 1; Ord. No. 3542, 11/16/91, Sec. 5; Ord. No. 3834, 11/18/95, Sec. 2; Ord. No. 3870, 6/15/96, Sec. 1)