Any person who engages in any of the occupations taxed by this chapter without first paying the occupation tax imposed therefor in advance of such operation is guilty of an offense against the City and upon conviction thereof shall be punished as provided in Section 1-12 of this Code. A penalty in the form of increased tax not to exceed double the occupational tax may be levied upon any person not paying the tax within fifteen (15) days after it is due.
HISTORY
Adopted by Ord. 19-03 on 5/6/2019