§ 78-46. Business registration certificate; penalty and interest on unpaid tax.  


Latest version.
  • (a)

    It shall be unlawful for any person to engage in any business provided for in this chapter without first applying for and obtaining a business registration certificate as required by this chapter, and such person shall be required to pay for each calendar year or portion thereof, limited to the three most recent years, the business tax fee plus penalty and interest pursuant to subsections (b) and (c) hereof on the fee amount which should have been paid by such person pursuant to this chapter.

    (b)

    Interest shall accrue on all unpaid taxes or fees levied and assessed under this chapter from the date the taxes or fees shall be due and payable at the rate of 1½ percent per month on the unpaid balance. With respect to the fees payable under paragraph (a) above, interest shall accrue from the day the fee was initially due and payable.

    (c)

    Should any occupation tax, license fee, or fee imposed by this chapter remain due and unpaid for 90 days from the due date of the tax or fee, the person liable for the tax or fee shall be subject to and shall pay a penalty of ten percent of the tax or fee due.

(Ord. of 10-25-94; Code 1977, § 3-7-19; Ord. of 12-17-98 (retroactive to 7-1-98); Amd. of 3-9-10)