Penalty for delinquent payment of business taxes

(a)

Any person failing to pay a business tax required by this article by September 30 shall be subject to a delinquency penalty of ten (10) percent of the total tax due for the month of October and an additional delinquency penalty of five (5) percent of the tax due for each month of delinquency thereafter until paid, provided that the total penalty shall not exceed twenty-five (25) percent of the total tax due.

(b)

Any person who engages in or manages any business, occupation or profession without first paying a business tax, if required, is subject to a penalty of twenty-five (25) percent of the license [business] tax determined to be due.

(c)

Any person who engages in any business, occupation or profession covered by this article, who does not pay the required business tax within one hundred fifty (150) days after the initial notice of tax due, and who does not obtain the required business tax receipt 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 two hundred fifty dollars ($250.00).

(d)

The penalties and civil sanctions set forth in this section, for the delinquent payment of business taxes, are exhaustive and to the exclusion of any and all other penalties and sanctions. Consistent therewith, the general penalty provisions under section 1-6 of the City of Tampa Code shall not be applicable to the delinquent payment of business taxes.

(Ord. No. 89-245, § 2(37-106), 9-28-89; Ord. No. 94-145, § 3, 7-21-94; Ord. No. 96-146, § 2, 7-18-96; Ord. No. 2006-101, § 1, 4-20-06)