§ 8A-176. When local business tax payable; date due and delinquent; penalties.

(1)

All receipts shall be sold by the Tax Collector beginning August 1 of each year and are due and payable on or before September 30 of each year and shall expire on September 30 of the succeeding year. Those receipt not renewed by September 30 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 penalty 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 fee for the delinquent establishment.

(2)

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 law or ordinance.

(3)

Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required local business tax receipt 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).

(Ord. No. 72-44, § 1, 8-15-72; Ord. No. 93-80, § 4, 7-29-93; Ord. No. 98-161, § 3, 11-5-98; Ord. No. 06-191, § 1, 12-19-06)