§ 10-81. When tax due and payable; effect of transacting business when tax delinquent.

(a)

Each such occupation tax shall be for the calendar year 1995 and succeeding calendar years thereafter unless otherwise specifically provided. Said registration and occupation tax shall be payable January 1 of each year and shall, if not paid by January 30 of each year, be subject to penalties for delinquency as prescribed in this article. On any new profession, trade or calling begun in the city in 1995 or succeeding years thereafter, the registration and tax shall be delinquent if not obtained immediately upon beginning business and a flat fee of ten (10) percent imposed on the occupational tax after ninety (90) days from the due date and interest is to be imposed at one and one-half (1½) percent per month from the due date. The tax registration herein provided for shall be issued by the department of planning and development and if any person, firm, or corporation whose duty is to obtain a registration shall, after said registration or occupation tax become delinquent, transact or offer to transact, in the city, any of the kind of profession, trade, or calling subject to this article without having first obtained said registration such offender shall, upon conviction by the city judge, be punished by a fine not to exceed one thousand dollars ($1,000.00) per day per violation in the discretion of the municipal court judge.

(b)

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

(c)

The occupational taxes are due and payable in advance to the administrator or clerk at the time of registration or when that registration should have been made. The occupational tax, if not paid when due, shall have an automatic penalty of ten (10) percent of the amount of the occupational tax added after ninety (90) days from the due date and interest is to be imposed at one and one-half (1½) percent per month from the due date.

(Ord. No. 43-94, 10-27-94; Ord. No. 49-95, 12-6-95; Ord. No. 10-98, 4-9-98; Ord. No. 28-98, 8-13-98; Ord. No. 51-08, § 1, 12-4-08)