§ 113.27 LATE PAYMENT.
   (A)   Business tax receipts not renewed by September 30, shall be considered delinquent unless September 30 falls on a weekend or holiday in which case the tax is due and payable on or before the first working day following September 30. Payment received after September 30 requires a delinquency fee consisting of a 10% penalty with an additional 5% penalty for each succeeding month. The postmark date shall be the determining factor.
   (B)   Any person who engages in or manages any business, occupation, or profession without first obtaining a local business tax receipt, if required under the provisions of this chapter, is subject to a penalty of 25% of the business tax receipt due, in addition to subsection (A) above or any other penalty provided by law or ordinance. A person shall be deemed to be engaging in or managing a business, occupation, or profession without first obtaining a business tax receipt in the event a delinquent business tax receipt has not been renewed by February 1. Any such person engaging in any business, occupation or profession prior to obtaining a business tax receipt will be subject to the normal business tax receipt fee in addition to penalty for each business tax receipt to be obtained.
   (C)   The penalties as provided for in paragraphs (A) and (B) above shall be assessed for prior years if the business was operating without a valid business tax receipt as required by this chapter. However, the maximum number of prior years that may be assessed shall not exceed five.
   (D)   Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required business tax receipt within 150 days after written notice of tax due, and who does not obtain the required business tax 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 $250.
(‘58 Code, § 22.12) (Ord. 487, passed -- ; Am. Ord. 487-A, passed --; Am.Ord. 72-47, passed6-27-72; Am. Ord. 88-77, passed 9-6-88; Am. Ord. 93-60, passed 7-27-93; Am. Ord. 97-7, passed 10-8-96; Am. Ord. 2007-57, passed 7-10-07; Am. Ord. 2010-02, passed 10-27-09) Penalty, see § 10.99