§ 17-127. Business taxes; expiration date and penalties.

(a)

All business taxes imposed by this article, unless otherwise required by this article, are due and payable on or before September 30 of each year. A business tax receipt is not valid for more than one year and shall 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 business day following September 30.

The business tax is delinquent if not paid by September 30. Delinquent business taxes are 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. The total delinquency penalty shall not exceed 25 percent of the business tax due.

(b)

The payment of this penalty is not in lieu of other penalties provided in this article.

(c)

Any person conducting any business, profession, or occupation without first paying all business taxes required by this article is subject to a penalty of 25 percent of the business tax determined to be due, in addition to any other penalty provided by law or ordinance. This penalty will be imposed if the required business tax is not paid within 30 days of notice.

(d)

Any person who engages in any business, occupation, or profession who does not pay the required business tax within 150 days after the initial notice of tax due 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 $250.00.

(e)

This section applies to businesses, categories, locations and professions not previously taxed, as well as to the renewal for those previously taxed.

(Code 1973, §§ 26-83, 26-90; Code 1992, § 17-115; Ord. No. 1184-F, § 1, 7-12-1990; Ord. No. 2068-F, §§ 8, 9, 7-25-1991; Ord. No. 158-G, § 3, 7-7-1994; Ord. No. 246-G, § 5, 10-10-1996; Ord. No. 486-G, § 1a, 7-19-2001; Ord. No. 798-G, § 1, 12-14-2006)

State law reference

Similar provisions, F.S. § 205.053.