(a) Any quarterly license tax provided for herein shall become delinquent if not received by the city within twenty (20) days after becoming due. The tax collector shall, on the day the same becomes delinquent, add thereto an amount equal to ten (10) percent of the total amount of any tax unpaid and delinquent as a penalty. No license shall be issued by the tax collector until the delinquent license taxes and penalties have been paid in full.
(b) Annual license taxes shall become delinquent if not received by the tax collector within twenty (20) days after becoming due. The tax collector shall, on the day such tax becomes delinquent, add thereto a penalty in the amount equal of ten (10) percent of the amount owed. No license shall be issued by the tax collector until the delinquent license taxes and penalty have been paid in full
(c) It shall be the taxpayer's responsibility to cause his return and remittance to be timely received. Mailing the return or remittance on or before the due day or delinquency date does not relieve the taxpayer of the responsibility of causing his report and remittance to be received on or before the twentieth (20th) day of the month in which the [license tax] becomes due.
(Ord. No. 7885, § 2, 8-3-92; Ord. No. 8128, § 2, 9-27-93; Ord. No. 10790, § 5, 5-18-10, eff. 1-1-11)