(A) (1) License tax payments shall be delinquent as follows:
(2) Annual tax payments. Delinquent at 5:00 pm. on the 30th calendar day after the tax is due.
(B) In the event a license tax payment becomes delinquent, a penalty of 10% of the amount of the tax shall be added thereto. The penalty shall be collected and payment thereof shall be enforced in the same manner as other license taxes are collected and payment thereof is enforced; provided, however, that the word "paid" shall, for the purposes of this section, be held to mean and include actual receipt of payment in the office of the License Tax Collector. Daily license tax payments shall be subject to a 10% penalty if not made prior to the beginning of any act or business activity required to be licensed under the provisions of this chapter. The provisions of this chapter for delinquencies and penalties shall not be construed in any way as affecting the liability of the person in default for prosecution on account of failure to pay his or her license fee as is prescribed.
('61 Code, § 6-1.19) (Ord. 228 N.S., passed - - ; Am. Ord. 233 N.S., passed - - ; Am. Ord. 302 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)