Notwithstanding any other provision hereof, any business which fails to pay any license tax imposed by this Title when due shall pay a penalty of ten percent or ten dollars, whichever is greater, for each month, or a portion thereof, the license tax payment is overdue, which penalty shall be added by the Collector on the first day immediately following the due date thereof; provided, however, that the amount of such penalty shall in no event exceed one hundred percent of the tax due.
No license shall be issued, nor shall one which has been suspended or revoked be reinstated or reissued, to any person who, at the time of applying therefor, is indebted to the City for any delinquent business tax unless first making arrangements with the Collector to pay such delinquent business tax.
When the last day of the month in which the business license tax is due falls on a Saturday, Sunday, or a state or national holiday, payment of the business license tax may be made without penalty on the first working day of the succeeding month. Penalties in such cases shall attach on the second working day of the succeeding month.
For purposes of this Title 3, postmarks shall be accepted as the date of payment made, providing the transmitting envelope contains a United States Postal Service postmark indicating a cancellation date not later than the payment due date. Otherwise, the date of payment shall be the date on which payment is actually received by the Collector.
Notwithstanding any other provision of this Title and in addition to any penalty payable pursuant to this section, any business which fails to remit any tax and/or penalty imposed by this Title within the time specified herein shall pay to the City, as interest upon such tax and penalty due, an additional amount equal to one and one-half percent thereof per month calculated from the first day of delinquency to the date of payment.
In the event the business remits payment to the City of any tax due hereunder but fails to remit payment in full of any interest and penalties accruing upon said tax to the date of such payment, interest at the rate specified in this Section 3.04.210 herein shall accrue and be due to City by the business upon the amount of said unpaid interest and penalties to the date of payment thereof. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5796 § 12; January 8, 2002.)