(A) Except as otherwise provided, all licenses shall expire on June 30 next after the same are issued. All license taxes shall become due on July 1 or at the commencement of business, whichever event first occurs. If not paid within 15 days thereafter, a penalty of 10% shall be added to the cost of the license and an additional 10% shall be added to the cost of the license and previous penalty on the first day of each month thereafter.
(B) (1) If the license tax remains unpaid by November 1 of each year, the amount of the license shall be doubled and the penalty shall be collected in the same manner as the license.
(2) The addition of a penalty, if any, to a license shall not exempt the person from whom the license tax may be collected for any penalty to which he or she may be liable for violating any provisions of this title.
(Prior Code, § 10-105) (Ord. 1311, passed 11-6-84)