A. For failure to pay a gross receipts license fee by five p.m. on the day due, the business license officer shall add a penalty of twenty-five (25) percent of the license fee on the day following the due date thereof, plus interest at the rate of one and one-half percent per month from the due date until paid.
B. Any flat-rate license fee which has not been paid by five p.m. on the day due shall have added to the amount thereof a penalty of twenty-five (25) percent, plus interest at the rate of one and one-half percent per month from the due date until paid.
C. Any daily license fee which has not been paid by five p.m. on the day due shall have added the amount thereof a penalty of twenty-five (25) percent, plus interest at the rate of one percent per additional day of delinquency thereafter.
D. If any person has failed to apply for and secure a valid license to operate a business, the business license fee due shall be that amount due and payable from the first date on which the person was employed in business in the city, together with applicable penalties and interest.
E. Where an audit or inspection of the books or records of a business reveals that the amount of license fee paid for any license period is less than the amount which was actually due pursuant to this chapter, it shall be deemed for the purposes of this section that, to the extent of such deficiency, there was a failure to pay a license fee when due. Penalties and interest as provided in this section shall be assessed from the date when the deficiency should have been paid pursuant to this chapter.
F. Should court action be required to collect any license fee or penalties or interest, an additional penalty shall be charged equal to costs of suit, including reasonable attorneys' fees. Such penalty shall be added to the license fee and shall become due and payable as of the date of final judgment in such action.
G. Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of the city any material fact in procuring a license provided for in this chapter shall be deemed guilty of a misdemeanor.
(Ord. 279 § 1 (part), 2003; Ord. 3 § 1 (part), 1991: prior code § 5.02.033)