40.07(A) Penalty. Any
who engages in any
within the
without first obtaining a
, if hereby required, is subject to a penalty of 25% of the
due, in addition to any other penalty provided by
or ordinance.
40.07(B) Delinquency.
that are not renewed when due and payable are delinquent and subject to a delinquency penalty of 10% for the month of October, plus an additional 5% penalty for each subsequent month of delinquency until paid. Each delinquency penalty shall be applied to the amount equal to the
due plus all previous outstanding delinquency penalties. However, the total delinquency penalty may not exceed 25% of the
for the delinquent establishment. Any money received shall be applied to the oldest delinquent
and penalties first.
40.07(C) Except as otherwise provided, any
who engages in any
covered by this Chapter who does not pay the required
within 150 days after the initial notice of the tax due and who does not obtain the required
is subject to civil actions and penalties, including court costs, reasonable attorneys’ fees, additional administrative costs incurred as a result of collection efforts, and a penalty equal to the annual amount of the
or $250.00, whichever is less.
40.07(D) Collection of taxes, penalties and fees due from prior years. In the event the
determines that a
has failed to pay the
, the
shall submit a written notice to such
indicating the
failure to pay the
and requesting payment. A
who receives written notice of failure to pay a
shall be liable for payment of all outstanding taxes, fees and penalties due for the current
and for payment of all outstanding taxes, fees and penalties due from prior
from the time that the
first received written notice from the
that the
was liable for payment of a
.
(Ord. 2010-11, passed 10-4-2010; Am. Ord. 2012-10, passed 4-16-2012)