§ 14-7. Dates due and delinquent; penalties.

(a)

All local business tax receipts issued hereunder may be renewed without penalty no later than September 30 by the taxpayer or their agent. Local business tax receipts not renewed by October 1 shall be considered delinquent and subject, respectively, to a delinquency penalty of ten (10) percent of the full year use and local business tax receipt fee for the month of October, plus an additional five (5) percent penalty for each month of the delinquency thereafter until paid. The total delinquency penalty shall never exceed twenty-five (25) percent of the full year local business tax receipt fee for the applicant.

(b)

Any person who engages in or manages any business, occupation, or profession without first obtaining a local business tax receipt, if required, is subject to a penalty of twenty-five (25) percent of the receipt due, in addition to any other penalty authorized by this article, this Code or law.

(c)

Any person who engages in any business, occupation, or profession covered by this article, who does not pay the required business tax within one hundred fifty (150) days after an 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 attorneys' fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to two hundred fifty dollars ($250.00).

(d)

In addition, a person operating a business in violation of this article shall be subject to a fine of up to five hundred dollars ($500.00) a day and/or sixty (60) days in jail for each day business is operated in violation of this article and/or this article may be enforced through the city's code compliance procedures.

(Ord. No. 2014-06, § 2, 1-7-14)