§ 115.19 (RESERVED)

§ 115.20 INTEREST ON DELINQUENT LICENSE FEES.

   All license fees not paid when due draw interest at the rate of 12% per annum from the date until paid, and upon failure to pay any license fee when due, a penalty of 12% is hereby imposed.

(Ord. O-37-81, passed 8-25-81; Am. Ord. O-32-94, passed 11-15-94)

§ 115.21 LICENSE FEE BASED ON MAXIMUM GROSS RECEIPTS.

   The maximum compensation upon which a person engaged in a trade, occupation, or profession when engaged by another, shall pay, with respect to the license fee herein imposed, shall be an amount of such compensation equal to the maximum income upon which Federal Social Security Tax is imposed as such maximum income shall vary from time to time with changes in federal law.

(Ord. O-26-83, passed 8-23-83; Am. Ord. O-6-07, passed 4-24-07; Am. Ord. O-27-07, passed 12-11-07)

§ 115.22 LICENSE TAX TO PRODUCE MINIMUM MUNICIPAL INCOME; SCHEDULE.

   The amount of the license fee after January 1, 2008 shall be equal to 2% of compensation.

(Ord. O-26-83, passed 8-23-83; Am. Ord. O-27-91, passed 9-24-91; Am. Ord. O-5-07, passed 3-6-07; Am. Ord. O-27-07, passed 12-11-07)

§ 115.99 PENALTY.

   The penalty, in the form of a fine or imprisonment prescribed by this section, shall mean and include the individual members of a firm, partnership, or association and the officers of the governmental body, agency, or any corporation.

(Ord.O-37-81, passed 8-25-81; Am. Ord. O-32-94, passed 11-15-94; Am. Ord. O-27-07, passed 12-11-07)