§ 102-47. Term of license; delinquent penalties.

(a)

All licenses for the current license year shall be sold by the tax collector 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. Licenses that are not renewed when due and payable are 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, to a maximum of 25 percent. The delinquent renewal penalty is in addition to any other penalty provided by law or ordinance.

(b)

Any person who engages in or manages any business, occupation or profession without first obtaining a local business tax receipt, if required by this article, is subject to a penalty of 25 percent of the license 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 article, 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 penalty up to $250.00.

(Code 1979, § 21-20; Ord. No. 95-35, § 5, 8-15-95; Ord. No. 2007-003, § 51, 2-20-07)

State law reference

Similar provisions, F.S. § 205.053.