(A) All business tax receipts shall be sold in accordance with state statutes as may be amended from time to time. Due dates and penalties shall also be in accordance with state statutes as may be amended from time to time.
(B) Any person who engages in or manages any business, occupation, or profession without first obtaining a local business tax receipt, if required, is subject to a penalty of 25% of the tax due, in addition to any other penalty provided by law or ordinance.
(C) Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required business tax within 150 days after the initial notice of tax due, and who does not obtain the required receipt is subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.
(Ord.12, passed 5-28-74; Am. Ord. 699, passed 7-21-94; Am. Ord. 1221, passed 10-19-06; Am. Ord. 1285, passed 5-1-08)