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3. Renewal Fee. A renewal fee will be due on or before the last <br />day of the next month following expiration of the current license. If the due date is a Saturday._ <br />Sunday, or City or federal legal holiday, then the due date shall be the next succeeding day that <br />is neither a Saturday, Sunday, or City or federal legal holiday. For businesses with a gross <br />income of less than twenty thousand dollars ($ 20, 000.00) in the preceding year, the annual <br />renewal fee is twenty- five dollars ($ 25. 00). For businesses with a gross income of twenty <br />thousand dollars ($ 20, 000.00) or more in the preceding year, the annual renewal fee is <br />seventy- five dollars ($ 75. 00). The renewal fee for each additional location will be twenty <br />dollars ($ 20.00). <br />4. Fee Adjustment. Prior to mailing renewal notices, but no later than December 31, 2014, and <br />annually thereafter, the office of the clerk shall administratively adjust the fees provided for <br />herein in an amount equal to the annual change in the June to June Consumer Price Index ( CPI- <br />U) ( 1982- 84=100) for.the Seattle- Tacoma- Bremerton area as published by the United States <br />Department of Labor ( CPI). To calculate the adjustment, the current rate will be multiplied by <br />one plus the annual change in the CPI. If the annual change in CPI is negative, no adjustment <br />shall be made for the year. The amount of the fees so calculated will be rounded to the nearest <br />whole dollar. <br />F. License Renewal. Prior to January 31 of each year, a taxpayer desiring to renew its license <br />must submit a renewal form and the renewal fee to the office of the clerk. The renewal form <br />must indicate any changes to the taxpayer's name, location, or character of business, or affirm <br />that there have not been any changes. Any taxpayer failing to make payment on or prior to <br />January 1 will be subject to penalties in the following amounts: <br />1. Ten percent (10%) of the current renewal fee, as adjusted in Subsection E. 4., if the payment <br />is not received on or before the last day of the month following the expiration date. <br />2. Twenty percent (20%) of the current renewal fee, as adjusted in Subsection E. 4., if the <br />payment is not received on or before the last day of the second month following the expiration <br />date. <br />3. All business licenses issued subsequent to the initial license period will -be deemed-renewa --- <br />licenses if there has been no discontinuance of the taxpayer's operations or activities. <br />Nonpayment by the taxpayer of taxes or business license fees when due during the term of any <br />license, will constitute grounds for revocation of, or the refusal to renew, said license. <br />Section 4. Effective Date. <br />This Ordinance shall take effect on December 31, 2018. <br />Pagel �of 6 <br />