§ 16-140. When due and payable; effect of transacting business when delinquent; proration.

(a)

Each such registration and occupation tax shall be due and payable annually. Such registration and occupation tax shall be payable January 1 of each year and shall, if not paid by March 31 of each year, be subject to a ten percent penalty. Delinquent fees shall be collected pursuant to the collection mechanisms provided in section 16-3.

(b)

On any new profession, trade, or calling in the city, the registration shall be delinquent if not obtained within five days of opening for business and the tax shall be due and payable within 30 days following the commencement of business. If the registration and/or tax are not paid when due, then there shall be assessed a penalty of ten percent of the amount of the tax due.

(c)

Except to the extent otherwise provided for in this article, any person transacting or offering to transact in the city any business, trade, profession, or occupation without first having obtained registration under this article shall be subject to the penalties provided in this Code. Such penalties shall be in addition to all other penalties, civil and criminal, herein provided; and may be collected by the remedies herein provided for collection of the occupation tax, and shall have the same lien and priority as the occupation tax to which the penalty is applied.

(d)

In addition to the above remedies, the City Manager may proceed to collect in the same manner as provided by law for tax executions.

(e)

Any new business, trade, profession or occupation registering for an occupational tax after July 1 of each year shall be charged one-half of the annual occupation tax imposed on such business, trade, profession or occupation.

(Code 1998, § 38-167; Ord. No. 21-95, § 9-1-9, 12-4-1995; Ord. No. 06-97, 4-7-1997)