(A) Generally. Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(2000 Code, § 22-51) (Ord. 81-4, passed 6-9-1981)
(C) Business tax receipt.
(1) Delinquency. All delinquent licenses shall be subject to a delinquency penalty of 10% for the month of October plus an additional 5% penalty for each month of delinquency thereafter until paid, but the total delinquency penalty shall not exceed 25% of the occupational license fee.
(2000 Code, § 38-35)
(2) Engaging in business without a license. Any person engaging in or managing any business, occupation or profession without first obtaining an occupational license shall be subject to a penalty of 25% of the license determined to be due, in addition to the other penalties prescribed in this chapter. In accordance with § 10.99(A)(3), each day of engaging in business, occupation or profession without complying with this chapter shall constitute a separate and distinct violation of such chapter and the penalties herein shall be deemed daily penalties.
(2000 Code, § 38-36)
(4) Additional remedies. Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required business tax within 150 days after the initial notice of tax due, and who does not obtain the required receipt is subject to civil actions and penalties, including court costs, reasonable attorneys’ fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250. In accordance with § 10.99(A)(3), each day of engaging in business, occupation or profession without complying with this chapter shall constitute a separate and distinct violation of such chapter and the penalties herein shall be deemed daily penalties.
(5) Owner of property responsibility. The owner of any property or premises that allows any tenant or occupant of the property or premises, other than the owner themselves, to operate any business, occupation or profession covered by this chapter without a business tax may be brought before the Code Enforcement Special Magistrate pursuant to Chapter 31 of this Code and subject to a penalty as prescribed by § 31.99.
(2000 Code, § 38-37) (Ord. 2013-09, passed 9-24-2013)