A. The times of delinquency and penalties assessed therefor for all registration certificates covered by this title shall be determined by the provisions of this section.
B. Payments for the respective registration certificates as set forth in this title which are not made on or before, or which are received in the City Clerk's office after, the following applicable delinquent dates, or which bear a postmark after said dates, shall be deemed delinquent and therefore subject to the following penalty assessments:
1. Monthly registration certificates: the tenth day of every month for which the license is due.
2. Quarterly registration certificates: The last day of the first month of the quarter for which such fee is due: January 31st, April 30th, July 31st and October 30th. Delinquent dates for registration certificates first issued after August 15, 1986, are thirty days from the date the fees are due and payable.
3. Semi-annual or annual registration certificates: the last day of the first month in which such fee is due by its terms.
C. For failure to obtain a registration certificate on or before the start of business, or for failure to pay a fee on or before the delinquency date, there is imposed a penalty of fifty percent of the fee. An additional penalty of fifty percent of the fee shall be imposed after 60 days of delinquency; such penalty shall be added to the fee and other penalties due.
D. If a business fails to obtain a business registration certificate or renew a certificate and has been delinquent for 90 days, an assessment of 10% of the amount of the fee and penalties per month not to exceed 100% shall be added hereto in addition to the penalties stated in subsection "C" of this section. The assessment stated in this subsection shall be instituted to cover escalating costs incurred to pursue delinquent accounts requiring extended enforcement action.
E. It shall be the responsibility of each Business Owner to obtain and pay for a renewal registration certificate regardless of whether or not such Business Owner has received a renewal notice from the City. Any failure to receive such notice, for any reason, shall not affect the applicability of penalties of non-payment or late payment.
(Ord. MC-817, 1-07-92; Ord. MC-743, 10-08-90; Ord. MC-530, 7-22-86; Ord. MC-295, 8-03-83; Ord. 3581, 6-21-76; Ord. 763, 3-02-1920)