Renewal of BTR

(a)

BTR renewals shall be due and payable and expire on September 30. Those BTR not renewed by September 30 shall be considered delinquent and subject to a delinquency penalty as provided in subsection 31-39(a).

(b)

The city manager or designee is authorized to renew BTR upon receipt of a substantially completed renewal application form, certificate of use issued by the office of zoning; with or without the applicant's signature, provided that payment of the necessary BTR accompanies the renewal form.

(Ord. No. 10303, § 1, 7-23-87; Code 1980, § 31-16; Ord. No. 12885, § 1, 2-8-07; Ord. No. 13106, § 2, 10-8-09; Ord. No. 13745, § 2, 2-22-18)

Editor's note— Ord. No. 13106, § 2, adopted Oct. 8, 2009, changed the title of § 31-40 from "Renewal of local business tax receipt" to "Renewal of BTR." The historical notation has been preserved for reference purposes.