§ 7-24. Occupational licenses; dates due and delinquent; penalties.

(a)

All licenses shall be sold by the appropriate tax collector beginning August 1 of each year, are due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30. Licenses that are not renewed when due and payable are delinquent and subject to a delinquency penalty of ten (10) percent for the month of October, plus an additional five (5) percent penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty shall not exceed twenty-five (25) percent of the occupational license tax for the delinquent establishment.

(b)

Any person who engages in or manages any business, occupation, or profession without first obtaining a local occupational license, is subject to a penalty of twenty-five (25) percent of the license due, in addition to any other penalty provided by law or ordinance.

(c)

Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required occupational license tax within one hundred fifty (150) days after the initial notice of tax due, and who does not obtain the required occupational license 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 of up to two hundred fifty dollars ($250.00). The penalties hereby imposed shall be collected in addition to the amount of the license tax, and the payment of such penalty shall not be pleaded in bar in any proceedings charging the offense of doing business without a license under this article.

(Code 1960, § 10-4; Ord. No. 550, § 1, 11-3-71; Ord. No. O-94-8, § 5, 7-6-94)