(A) For nonpayment of all or any part of the correct business license tax, the license official shall impose and collect a late penalty of 5% of the unpaid tax for each month or portion thereof after the due date until paid not to exceed 100% of original license fee. Penalties shall not be waived. If any business license tax remains unpaid for 60 days after its due date, the license official shall report it to the municipal attorney for appropriate legal action.
(B) Partial payment may be accepted by the license official to toll imposition of penalties on the portion paid; provided, however, no business license shall be issued or renewed until the full amount of the tax due, with penalties, has been paid.
(Ord. passed 10-11-2021)