Ord73 1561 - Laserfiche WebLink

Browse Search

Of.'...:": "section 32.109 No proration of 1'\..1'y license tax due hereunder shall be made for any portion of the period for which a license tax is payable, except in the case of a first annual license tax which may be prorated as follows: .. (a) If application is made during the quarter beginning July 1st, 100 per cent of the annual license tax shall be paid. II (b) If application is made during the quarter beginning october 1st, 75 per cent of the annual license tax shall be paid. II (c) If application is made during the quarter beginning January 1st, 50 per cent of the annual license tax shall be paid. II (d) If application is made during the quarter beginning April 1st, 25 per cent of the annual license tax shall be paid~ II (e) For purposes of proration of a first annual license tax due for the managing or operation of apartment houses, the following substitutions of dates shall be made in the above subsections: II (i) In (a) - January 1st for July 1st II (ii) In (b) - April 1st for october 1st " II ( . . ') In ( c) - July 1st for January 1st 1. 1. J. II (iv) In (d) - october 1st for April 1st" SECTION 3. Section 32.110 of the Code of the city of Redwood city is hereby amended to read as follows: "section 32.110 Notwithstanding the provisions of Section 32.109, a refund may be made by the City Collector to any person going out of business and relinquishing an annual business license prior to the end of the period for which a license tax ha.s been paid and a license issued. Such refund shall be made upon submission by licensee of a written statement indicating relinquisl~ment of tHe license and accompanied by all copies of the license and facsimiles . thereof issued to him by the Ci.ty Collector. rrhe refund which may be made shall be prorated as follows: -2-