A. The licensee will timely pay to the City the license fee. The license fee for the license shall be the maximum amount permitted by Sections 9-1442 and 9-1443, Arizona Revised Statutes.

B. The license fee will be paid each calendar quarter to the City Treasurer on or before the twentieth day of the month after the end of the quarter, with a ten-day grace period. If the payment is not made by the last day of the grace period, the City will impose interest at a rate of one and one-half percent per month commencing on the first payment due date and continuing until the payment is made. Fractions of a month will constitute a full month for the purpose of computing interest.

C. The City has the right to inspect the licensee’s income records and the right to audit and to recompute any amounts determined to be payable under this chapter. Any additional amount due to the City as a result of the audit will be paid with applicable interest within 30 days following written notice to the licensee that includes a copy of the audit report by the City. If the audit result shows that the licensee has underpaid license fees by more than one percent of amounts due for the period audited, then the licensee must, within 30 days of a request to do so by the City, reimburse the City for the full cost of the audit. The City Manager will attempt to coordinate any audit with any privilege license tax audits and administrative appeals that the City may be performing under other City Code provisions at the same time. If, within 30 days of the notice, the licensee protests any additional license fees, then those additional amounts will not be due until final resolution by the City as provided in this chapter. Upon resolution, the licensee must pay interest on any amount determined to be due at the rate of one and one-half percent per month commencing on the date payment should have been made (i.e., within 30 days of the original assessment) and continuing until payment is made. If the licensee pays an additional license fee as a result of an audit under protest and, upon exhaustion of all appeals, that additional license fee is determined to have been overpaid, then the City will refund that license fee overpayment plus interest at the rate of one and one-half percent per month from the date of the overpayment to the date of refund by City.

D. Each license fee payment must be accompanied by a brief report showing the basis for the computation and any other relevant facts that may be required by the City.

E. Acceptance of any payment may not be construed as an accord that the amount paid is in fact the correct amount, nor may it be construed as a release of any claim the City may have for further or additional sums payable.

F. If the license is terminated, revoked, or forfeited prior to the regular expiration date, the licensee will immediately submit to the City a detailed financial statement showing the gross revenues of the licensee for the time elapsed since the last period for which the licensee has paid City the required license fee, and the licensee will pay City, not later than 30 days following the termination, the appropriate amount due for that final license period.

G. If a license has a provision that includes the cost of right-of-way construction permits in the license fee, the City will be under no obligation to provide plans review or field inspection for that licensee should the City’s administrative and inspection expenses exceed the amount of license fees paid to date by the licensee.

H. For the purpose of proper administration of this chapter and to prevent evasion of license fees imposed by this chapter, it will be presumed that all gross revenues are subject to the license fee until the contrary is established by the licensee. (Ord. No. G-6034, 2015; Ord. No. G-6652, § 1, 2019)