(a) All town business taxes shall be payable to the Town Clerk beginning September 1 of each year and shall be due and payable on or before October 1 of each year and shall expire on September 30 of the succeeding year. In the event October 1 falls on a weekend or holiday, the tax shall be due and payable on or before the working day following October 1. Provisions for payment of partial taxes may be made in the resolution or ordinance authorizing such taxes.
(b) (1) Those taxes not paid by October 1 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; provided, that the total delinquency penalty shall not exceed 25% of the business tax for the delinquent establishment.
(2) Additionally, any person engaging in or maintaining any business, occupation or profession without first paying the business tax if required hereunder, shall be subject to a penalty of 25% of the license amount determined to be due, in addition to any other penalty provided by law or ordinance.
(c) All violations shall be referred to the Code Enforcement special magistrate for disposition in accordance with the penalties provided herein.
(Ord. 2007-04, adopted 6-6-07; Am. Ord. 2020-05, adopted 10-21-20)