(A) Any local business tax receipt not renewed on or before September 30th shall be considered delinquent and subject to a delinquency penalty of 10% for the month of October, plus an additional 5% penalty for each month of delinquency thereafter until paid; provided that the total delinquency penalty shall not exceed 25% of the local business tax for the delinquent establishment.
(B) Any person who engages in any business, occupation, or profession without having first obtained a city local business tax receipt shall:
(1) Upon determination and verification by the city that a person has been operating a business without a local business tax receipt, be required to pay the local business tax receipt due for the period in operation;
(2) Be subject to a penalty of 25% of the local business tax due, in addition to any other penalty provided by law or ordinance; and
(3) If any such person does not pay the required local business tax within 150 days after the initial notice of tax due and does not obtain the required local business tax receipt, such person shall be required to pay a penalty of up to $250 per offense and shall be subject to civil actions and penalties, including court costs, reasonable attorneys’ fees, and additional administrative costs incurred as a result of collection efforts.
(4) In addition to the foregoing, any violation of § 110.12 may be punished by a fine of not less than $50 nor more than $500, or by imprisonment for not more than 60 days, or both.
(C) Any person convicted of making a fraudulent return shall be punished by a fine of not less than $100 nor more than $250 or by imprisonment for not more than 60 days, or both. In addition, the person shall be penalized a sum equal to 25% of any local business tax avoided or evaded by or through the medium of such fraudulent return.
(D) Any local business tax receipt obtained under the provisions of this chapter upon a misrepresentation of a material fact shall be deemed null and void, and the person who has commenced business under such local business tax receipt shall be subject to prosecution for doing business without a local business tax receipt, to the same effect and degree as though no such local business tax receipt had ever been issued.
(E) Except as otherwise provided in this chapter, any person or firm who shall violate any provisions of this chapter shall be subject to the citation and penalty authority of § 36.27.
(Ord. O-95-44, passed 7-26-95; Am. Ord. O-97-16, passed 5-21-97; Am. Ord. O-2007-07, passed 4-18-07)