(A) Unless otherwise specified by the terms of a particular license, taxes are due and payable within 30 days following expiration date of the license.
(B) Any business license tax not paid when it becomes due and payable shall be delinquent and the following penalties added to it as follows:
(1) Ten percent of the business license tax for a delinquency after 30 days from the expiration date;
(2) Thirty percent of the business license tax for a delinquency of 60 days from the expiration date plus a new application fee as provided in § 3-1.120; and
(3) Fifty percent of license tax for a delinquency of 90 days from the expiration date plus a new application fee as provided in § 3-1.120.
(C) Failure to pay the business license tax is a violation of the Antioch Municipal Code and a public nuisance. The city may seek any remedies available to it for such violation and public nuisance.
(D) Any business operating in violation of the Antioch Municipal Code or as a nuisance is subject to water service disconnection, subject to noticing requirements under the law.
(Ord. 2082-C-S, passed 3-25-14)