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(A) For non-payment of all or any part of the correct license tax, the License Official shall levy and collect a late penalty of ten percent (10%) of the unpaid tax for each month or portion thereof after the due date until paid. Penalties shall not be waived. If any license tax remains unpaid for 60 days after its due date, the License Official shall report it to the municipal attorney for appropriate legal action.
(B) Partial payment may be accepted by the License Official to toll imposition of penalties on the portion paid; provided, however, no business license shall be issued or renewed until the full amount of the tax due, with penalties, has been paid.
(Ord. 2019-04, passed 6-18-2019)