(a) Whoever refuses or neglects to pay the occupation tax levied in this chapter or transacts any such business or engages in any such occupation without having complied with the provisions of this chapter shall be fined not more than two hundred dollars ($200.00). A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues. Every suit brought under this section shall be in the name of the City and may be commenced by a Complaint and Citation of the person or business complained against. Whenever any of the businesses or occupations enumerated in this chapter is conducted by an agent for a corporation or a nonresident, such agent shall be responsible for the payment of the tax if it is not paid by the principal and shall be subject to Complaint and Citation under the provisions of this section if the provisions of this chapter have not been complied with.
(Ord. 894. Passed 5-23-77. )
(b) In addition to the penalty provided in subsection (a) hereof, if a telecommunications provider fails to pay the occupation tax provided for in Section 882.07, at the time specified for such payment, the City may sue such telecommunications provider in any court of competent jurisdiction for the amount of such tax due and payable under Section 882.07 and the City may recover a judgment against such telecommunications provider for such amount, together with interest and for the penalties provided for in Section 882.99(a), and shall have execution thereon.
(Ord. 1046. Passed 9-25-84. )
(Ord. 1576. Passed 10-24-06.)