§ 18-33. Duration, expiration of business tax receipt; delinquent business tax payment, penalties; doing business without business tax receipt, penalty.

(a)

The business tax provided herein shall be paid to the community development director or his designee beginning September 1 of each year and shall be due and payable on or before the following October 1 of such year and shall expire on September 30 of the succeeding year. No business tax receipt shall be issued for more than one year nor less than one year prior to April 1 of any year, after which date a business tax receipt for six months may be issued for one-half of the amount of the annual business tax receipt. Those business tax receipt 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 for each month of delinquency thereafter until paid. However, the total delinquency penalty shall not exceed 25 percent of the business tax fee for the delinquent establishment.

(b)

Any person engaging in or managing any business, profession or occupation without first obtaining a business tax receipt as required herein shall be subject to a penalty of 25 percent of the fee determined to be due, in addition to any other penalty provided by this article.

(Ord. No. 1991-2, § 5, 2-5-91; Ord. No. 2007-13, §§ 1, 9, 3-20-07)

State law reference

Similar provisions, F.S. § 205.503.