§ 66-93. Local business tax—Dates due and delinquent; penalties.

(a)

All local business tax receipts shall be sold by the building official beginning August 1 of each year and shall be due and payable on or before September 30 of each year and shall expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the tax shall be due and payable on or before the first working day following September 30. Those local business tax receipts not renewed by September 30 shall be considered delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent penalty for each month of delinquency thereafter until paid, provided that the total delinquency penalty shall not exceed 25 percent of the local business tax fee 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 under this article, shall be subject to a penalty of 25 percent of the local business tax 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 who does not pay the required local business tax within 150 days after the initial notice of tax due and who does not obtain the required local business tax receipt is subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.00.

(Ord. No. 06-54, § I, 1-11-07)