§ 2-4-35. Requirements for issuance.

(a)

Administrative fee. Each person, firm or corporation paying an occupation tax pursuant to this article shall also pay an administrative fee of sixty dollars ($60.00) per year to defray the cost of handling and processing the occupation tax.

(b)

Additional requirements for issuance. Except as limited by other provisions of this chapter, upon application for a license, the tax commissioner shall issue the same if the applicant has paid all occupation, specific or ad valorem taxes due the county by the applicant in the previous year. If the business to be licensed is a privileged one, the application shall reflect compliance with the regulations applicable thereto. If the application is not in order or any of the requirements of this chapter have not been met, the tax commissioner shall not issue a license to the applicant therefor. Any person aggrieved by the denial of a license may, upon written appeal filed with the board of commissioners of the county within ten (10) days, have such denial reviewed by the board of commissioners.

(Ord. No. 07-02, § 1, 2-6-07; Ord. No. 18-05, § 1, 9-5-18 )

Editor's note

Section 1 of Ord. No. 07-02, adopted Feb. 6, 2007, amended § 2-4-35 in its entirety to read as herein set out. Former § 2-4-35 pertained to similar subject matter and derived from Ord. No. 95-03, adopted May 1, 1995.