§ 82-143. Dates due and delinquent; penalties.

(a)

All business taxes shall be paid to the business tax official beginning August 1 of each year, are due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30. Business taxes that are not paid 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. However, the total delinquency penalty may not exceed 25 percent of the business tax for the delinquent establishment.

(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 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 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 attorneys' fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.00.

(d)

In addition, a person operating a business in violation of this chapter shall be subject to a fine of up to $500.00 a day and/or 60 days in jail for each day business is operated in violation of this article.

(e)

In any original prosecution under this section, the fact that such person is open for business, shall be prima facie evidence of engaging in such trade, business, profession or occupation and the burden shall be upon the defendant to rebut the evidence.

(Code 1979, §§ 18-7, 18-36(a); Ord. No. 4006-06, § 1, 12-18-2006)