All local business tax receipts by this chapter shall be on sale beginning August 1 of each year and shall be due and payable on or before September 30 of each year and shall expire September 30 of the succeeding year. In the event that September 30 falls on a weekend or a holiday, the fee shall be due and payable on or before the first working day following September 30. Those local business tax receipts not renewed when due and payable shall be considered delinquent and subject to a delinquency payment of 10% for the month of October, plus an additional 5% penalty for each month of delinquency thereafter until paid. However, the total delinquency penalty may not exceed 25% of the local business tax.
(Ord. 896, passed 6-21-89; Am. Ord. 1063, passed 12-19-93; Am. Ord. 1576, passed 4-18-07)