Each annual permit fee herein provided shall become due and payable on December 1 of each calendar year as to any business taxable hereunder and in existence on that date. Failure to pay any permit fee within forty five (45) days after the day upon which it is due and payable shall render the person subject to a penalty of twenty percent (20%) of the amount of the permit fee, in addition to other penalties provided herein. (Ord. 784, 5-12-2015)