(A) All business license fees imposed by this chapter which remain unpaid after they become due shall bear interest at the tax interest rate, and any person who failed to pay such license fees when the same became due shall also be charged a penalty of 5% if the delay is not more than one month, or fraction thereof, with an additional 5% for each additional month or fraction thereof, but not over a total of 25% of the amount of such unpaid license fees. Any person or employer who fails or refuses to withhold any business license fee payable under this chapter or who fails to pay such fees, after withholding the same to the License Inspector at the time such fees are due as provided under the terms of § 110.04, shall become liable to the city for such fees, as well as for the interest thereon at the tax interest rate and for the aforesaid penalty.
(B) If any part of any underpayment of any fee imposed by § 110.02 is due to negligence or willful disregard of this chapter (but without intent to defraud) there shall be added to the occupational license fee an amount equal to 25% of the occupational license fee.
(C) If any underpayment of an occupational license fee required to be shown on a return is due to fraud, there shall be added to the occupational license fee an amount equal to 50% of the occupational license fee. If any penalty is assessed under this division, for an underpayment of occupational license fee which is required to be shown on a return, no penalty under section (B) shall be assessed with respect to the same underpayment.
(D) Any person or employer who shall fail, neglect or refuse to make any return required by this chapter or any licensee who shall fail, neglect or refuse to secure or pay a business license fee, or any employee who shall fail to withhold the business license fees or to pay over to the city such business license fees, penalties or interest imposed by this chapter, or any employer who withholds any such fees from any employee who shall not pay same to the License Inspector, or any person who shall refuse to permit the License Inspector or any agent or employee designated by him/her, in writing, to examine his/her books, records and papers, for the purpose as set forth in § 110.06(C), or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatsoever to avoid the full disclosure of the amount of gross receipts or compensation in order to avoid the payment of the whole or any part of the business license fee, shall be subject to the provisions of § 110.99.
(Ord. 93-625, passed 6-1-93; Am. Ord. 02-786, passed 2-20-02; Am. Ord. 04-852, passed 12-13-04; Am. Ord. 05-890, passed 12-12-05) Penalty, see § 110.99