(a) No greater or lesser amount of money shall be charged or received for any business
license issued pursuant to this title than is specified therefor in this title, and,
except as otherwise provided, no business license shall be granted or issued for any
period of time other than the full then-current tax period provided herein for such
tax; provided, however, that in cases where a portion of an annual tax period has
elapsed prior to the time application is made for a business license, the amount of
the tax payable shall, in such cases, be apportioned on a quarterly basis, and the
applicant for a business license shall pay the full tax, or three (3) quarters, two
(2) quarters or one (1) quarter, as the case may be, of the total tax.
(b) The finance director or designee has the authority to apportion the business tax obligation
under section 9-25 for any business that provides written proof that the business has paid and continues
to pay business taxes on annual gross receipts of that portion of the business conducted
outside of the City of Costa Mesa. A request for apportionment shall be made in writing
to the finance director or designee, and a decision on the request shall be made within
a reasonable time after a complete application is received by the director. Such decision
is appealable to city council pursuant to Title 2 of this Code upon payment of a fee
set by resolution of city council.
