Business Tax Receipts that are not renewed when due and payable are delinquent and subject to a delinquency penalty of ten percent (10%) for the month of October, plus an additional five percent (5%) penalty for each subsequent month of delinquency until paid, provided the total delinquency penalty may not exceed twenty- five percent (25%) of the Business Tax Receipt tax for the delinquent establishment.
(a) All Certificates of Use and Occupancy and local business tax receipts issued hereunder may be renewed without penalty no later than September 30 by application for the Certificates of Use and Occupancy and local business tax receipt holder. Certificates of Use and Occupancy not renewed by September 30 shall be considered delinquent and subject, respectively, to a delinquency penalty of ten percent (10%) of the full year use and occupancy certificate and local business tax receipt fee for the month of October, plus an additional five percent (5%) penalty for each month of the delinquency thereafter until paid. The total delinquency penalty shall never exceed twenty-five percent (25%) of the full year local business tax receipt fee for the applicant.
(b) For the required Certificates of Use and Occupancy inspection, should a property owner fail to accommodate the city’s scheduled appointment on two (2) occasions, the owner or local responsible party shall submit a re-application for an inspection.
(Ord. No. 95-22, § 2, 7-5-95; Ord. No. 06-096, § 2, 1-2-07; Ord. No. 12-012, § 2, 7-3-12; Ord. No. 14-018, § 2, 9-3-14)