§ 110.23 PENALTIES FOR LATE PAYMENT OF FEES.
   (A)   If fees imposed by this chapter, except those for beer and wine, are not paid on or before August 2 of each year, there shall be assessed an additional fee equal of $10 for the license per month or fraction thereof until paid, not to exceed 25% of the amount so prescribed, but in any event not less than $10.
   (B)   Upon discovering any business which has been operating within the city without applying for a license and paying the fee imposed by this chapter, the City Manager is authorized to assess and collect the delinquent fees plus penalties due for each taxable year that the same has remained unpaid, not exceeding three years including the current year for which the license fee may be required.
   (C)   No license shall be granted until the license fee has been paid.
   (D)   All fees imposed on businesses shall be paid before the business is begun. If not paid within 30 days after the business has begun, the penalties provided in divisions (A) and (B) of this section shall apply from the date such business began.
(Ord. passed 5-18-11; Am. Ord. passed 9-11-18)