5.04.170: LATE PAYMENTS:
   A.   Delinquent Date: In the case of a license renewal, the applicable fee is due on an annual basis. In the case of license issuance, the fee is delinquent if not received prior to the time at which the person required to obtain the license commences to transact the business for which the license is required.
   B.   Renewals: If any license fee for an existing and continuing business is not paid within thirty one (31) days after the due date, a penalty of twenty five percent (25%) shall be assessed; if not paid within sixty (60) days after the due date, a penalty of fifty percent (50%) shall be assessed; and if not paid within ninety (90) days, a penalty of one hundred percent (100%) shall be assessed. The penalty shall be based on the base business license renewal fee only.
   C.   Enforcement: All penalties provided for in this section shall be collected by the business license official and the payment thereof enforced in the same manner as the other license fees are collected and payment enforced. (Ord. 2015-13, 10-6-2015)