§ 30-69. Penalties for failure to register, failure to make timely payment; interest upon unpaid taxes.

(a)

Any person failing to renew their registration on or before April 1, in any year, or in the case of a new business at the time of commencing operations, may be cited for violation of this article and upon conviction by the municipal court shall be subject to a penalty of ten percent of the estimated business tax or portion thereof then due or $100.00, whichever is greater, for failure to so register.

(b)

Any business registered with the business tax division in a previous year and which fails to register by the date specified in this article shall pay a late fee of $500.00 in addition to the tax due.

(c)

Any occupation tax not paid by the due date shall be considered delinquent and bear interest at the rate of one and one-half percent per month. Any person who fails to pay the occupation tax for 90 days from the due date shall be subject to and shall pay a penalty of ten percent of the tax due in addition to the tax due and the accrued interest.

(Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2005-03, § 2, 1-10-05)