(A) (1) It shall be unlawful for any person to engage in any occupation, trade, or profession, or other activity in the city without first having paid the minimum license fees herein required. There shall be a penalty of 10% of the amount of any license fee imposed if the license fee is not paid on or before January 31 of the tax year that same shall have become due, and there shall be a penalty of 40% of the amount of any license fee imposed if the license fee is not paid by March 1 (new business or activity commenced after January 1 in any year is not subject to the penalty). Any person, firm, or corporation who violates any provision of this chapter, who shall fail, neglect, or refuse to pay the minimum fees as hereinabove set forth when same shall have become due and payable, shall in addition to the penalties herein prescribed, with exceptions of those punishable under division (A)(2) below, shall be subject to a civil offense with a civil fine of not less than $250 per violation but not more than $500 per violation. If the civil fine is uncontested, then the amount per violation shall be $250.
(2) Any person who shall, fail, neglect, or refuse to make any return required by this chapter or any employer who shall fail to withhold the license fee or to pay over to the city those so withheld under the terms of this chapter, or any person who shall refuse to permit the Director of Finance or any agent, employee designated by him or her in writing, to examine books, records, and papers pertaining to information required under this chapter, or who shall knowingly make any incomplete, false, or fraudulent return, or shall attempt to do anything whatever to avoid the payment of the whole of any part of the license fee shall become liable to the city for such fees as well as the interest and penalty thereof and shall, in addition, be subject to a civil offense with a civil fine of not less than $250 per violation but not more than $500 per violation. If the civil fine is uncontested, then the amount per violation shall be $250.
(3) The failure of any employer or license payer to receive or procure returns, or other forms is not an excuse for failure to make any return, or to pay the license fee.
(Prior Code, § 110.99)
(B) (1) Any person or agent divulging such information described in § 110.53(A) shall, upon conviction, be subject to a fine of not less than $250 nor more than $500 or imprisonment not to exceed 60 days, or both, at the discretion of the court, and shall be dismissed from employment by the city upon conviction; provided however, such person may disclose to the State Commissioner of Revenue or his or her duly authorized agent all such information and the right to inspect any of the books and records of the city if the State Commissioner of Revenue grants to the city the reciprocal right to obtain information from the files and records from the State Department of Revenue and maintains the privileged character of the information so furnished to him or her.
(2) Violation of § 110.53(B) constitutes a misdemeanor, punishable by fine not less than $250 nor more than $500 or imprisonment of not exceeding 60 days, or both at the discretion of the court, and by dismissal from employment by the city. Every such breach of confidence constitutes a separate offense.
(Prior Code, § 110.48)
(Ord. 220.23C, passed 6-11-2020)