§ 13-40. Delinquent receipt tax; penalty.

(a)

Whenever any receipt tax provided by this article to be paid to the tax collector shall not be paid by the due date of September 30 of each year, the tax 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 for each month of delinquency thereafter until paid; provided that the total delinquency penalty shall not exceed twenty-five (25) percent of the local business tax 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 receipt determined to be due, in addition to any other penalty provided by applicable law or ordinance.

(c)

Any person who engages in any business, occupational, or profession covered by this article, who does not pay the required local business tax within one hundred fifty (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 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).

(d)

Any person owing delinquent receipt tax shall be required to pay such delinquent tax before being issued a new receipt.

(Ord. No. 95-10, § 15, 7-17-95; Ord. No. 07-12, § 2, 4-9-07)