§ 23-79. Delinquent license tax, penalty.

(a)

Whenever any tax provided by this chapter is not paid by the due date of the first working day following September 30, the tax is delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty may not exceed 25 percent of the business tax originally due. In addition to the penalty, the tax collector is entitled to a $5.00 cost fee that must be collected from delinquent taxpayers at the same time the tax and penalty are paid.

(b)

Any person engaging in or managing any business, occupation or profession without first paying the business tax, if required under this chapter, is subject to 25 percent of the 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 covered by this chapter, who does not pay the required business tax within 150 days after the initial notice of tax due and who does not obtain the required 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 $250.00.

(Code 1979, § 12.1-9; Ord. No. 22-1995, § 2; Ord. No. 027-2006, § 9)

State law reference

Similar provisions, F.S. § 205.053.