(A) (1) Excepting for the payment of a business license fee as set forth in § 110.08(B) of this chapter, the business license fee shall be deemed delinquent if not paid by February 1 of the business license year.
(2) If a person begins engaging in business after the start of the business license year, the business license shall be deemed delinquent if the tax is not paid within 30 days after commencement of the business activity.
(B) Whenever the business license fee is not paid on or before the delinquency date, a delinquency charge equal to 20% of the original business license fee due and payable shall be added for each 30-day period, or fraction thereof, during which the business license fee and any accumulated delinquency charges remain unpaid. The total amount of the delinquency charge for any business license year shall not exceed 200% of the business license fee due and payable for such year.
(C) The date that the business license fee is received by the city, or the date of the postmark if remittance is made by mail, shall be used in determining when the business license fee is paid.
(Prior Code, § 6.15.090) (Ord. 239, passed 6-19-1995)