§ 10-28. Dates due and penalties.

(a)

All business tax receipts shall be issued annually. All business tax receipts shall be sold beginning September 1 of each year and shall be due and payable on October 1 of each year. If October 1 falls on a weekend or holiday, the tax shall be due and payable on or before the first working day following October 1. All business tax receipts shall expire on September 30 of the succeeding year. Business tax receipts not renewed by October 1 shall be considered delinquent and subject to a delinquency penalty of ten percent for the month of October plus an additional five percent penalty for each month of delinquency thereafter until paid; provided, that the total delinquency penalty shall not exceed 25 percent of the business tax receipt for the delinquent establishment.

(b)

Any person engaging in or managing any business, occupation or profession without first obtaining a business tax receipt, if required hereunder, shall be subject to a penalty of 25 percent of the business tax receipt determined to be due.

(Code 1978, § 7-3 Ord. No. 08-2, § 2, 8-15-08)

State law reference

Similar provisions, F.S. § 205.053.