A. Penalties for Delinquency. Any person engaging in business in the city who fails to pay the appropriate business license fee shall be subject to the following penalties:
1. For failure to pay a license fee when due, the collector shall add a penalty of ten percent of such license fee on the day following the last day of each consecutive thirty (30) day interval following the total amount of the penalty to be added shall not exceed one hundred (100) percent of the amount of the license fee due. The city will make every effort to give notice to businesses prior to date of renewal.
2. For failure to secure a license to engage in business, the license fee due and payable shall be that amount due and payable from the first date the person engaged in business, together with applicable penalties provided in subsection (A) (1) of this section;
3. For failure to pay the amount which was actually due, it shall be deemed that to the extent of the deficiency, there was a failure to pay a license fee when due. Penalties provided in subsection (A) (1) of this section shall be assessed on the amount of the deficiency from the date when such amount was first required to be paid. Nothing in this subdivision shall be construed to apply to any person when the deficiency is the result of an error by the collector in calculating the amount of the license fee due and when such error is not the result of misrepresented facts supplied to the collector by any such person.
B. Action to Collect. Notwithstanding subsection (A) (1) of this section, should court action be required to collect any license fee and/or penalties, an additional penalty shall be charged equal to the cost incurred by the city for the court action, including attorney fees. All penalties shall be added to the license fee and shall become due and payable along with the delinquent license fee. (Ord. 101 § 22, 1992)