§ 16-17. Local business tax receipt; dates due and delinquent; penalties.

(a)

All local business tax receipts shall be sold beginning August first of each year and shall be due and payable before October first of each year and expire on September 30 of the succeeding year. Those local business tax receipts not renewed by October first shall be considered delinquent and subject to a delinquency penalty of ten (10) percent for the month of October, plus an additional five (5) percent penalty for each month of delinquency thereafter until paid. However, the total delinquency penalty shall not exceed twenty-five (25) percent of the local business tax receipt fees for the delinquent establishment.

(b)

Any person engaging in or managing any business, occupation or profession without first obtaining a local business tax receipt, if required hereunder, shall be subject to a penalty of twenty-five (25) percent of the local business tax receipt fees determined to be due, in addition to any other penalty provided by law or ordinance.

(c)

Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required local business tax receipt tax within one hundred fifty (150) days after the initial notice of the tax due, and who does not obtain the required local business tax receipt is subject to civil cost, reasonable attorney's fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to two hundred fifty dollars ($250.00).

(Ord. No. 85-16, § 1, 7-23-85; Ord. No. 94-10, § 2, 8-23-94; Ord. No. 07-03, § 1, 2-13-07)