§ 25-59. Delinquent business tax; penalty.

(a)

Whenever any business tax required by this article to be paid to the tax collector shall not be paid by the due date of October first, the business tax shall be considered delinquent and subject to delinquency penalty of ten (10) percent for the month of October, plus an additional five (5) percent penalty for each month of delinquency thereafter until paid; provided that the total delinquency penalty shall not exceed twenty-five (25) percent of the business tax for the delinquent establishment.

(b)

Any person engaging in or managing any business, occupation or profession without first obtaining a local business tax receipt, if required hereunder, shall be subject to a penalty of twenty-five (25) percent of the business tax determined to be due, in addition to any other penalty provided by applicable law or ordinance.

(Code 1965, § 7-58; Ord. No. 80-15, § 9, 9-15-80; Ord. No. 2006-24 , § 1, 12-19-06)

State law reference

Delinquencies, etc., F.S. § 205.053.