(A) Penalties for delinquency. All business taxes required to be paid by this subchapter shall be deemed delinquent if not paid and renewed by October 1st, and all persons delinquent in the payment of such taxes shall be required to pay a penalty of an additional ten percent (10%) of the business tax for the month of October plus an additional five percent (5%) penalty for each month or part thereof that such person is delinquent. However, the total delinquency penalty shall not exceed twenty-five percent (25%) of the business tax.
(B) Failure to pay; penalty. Any person who engages in any business, occupation, or profession who does not pay the business tax within one hundred and fifty (150) days after the date such payment is due shall be required to a penalty of one hundred percent (100%) of the business tax amount, in addition to all other penalties and any collection or administrative costs and attorney fees and court costs incurred by the city in collecting such sums, assessed through the code enforcement process.
(C) Forfeiture of nonconforming status. Businesses delinquent in the payment of their business taxes by twenty (20) business days or more shall forfeit their nonconforming status.
('74 Code, § 13-21) (Ord. 83-53, passed 9-15-83; Am. Ord. 95-38, passed 9-21-95; Am. Ord. 2000-19, passed 6-1-00; Am. Ord. 2006-136, passed 12-21-06; Am. Ord. 2022- 59, passed 6-2-22)