Penalty, late payment of local business tax or original local business tax receipt

(a)

BTR that are not renewed when due and payable are delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty may not exceed 25 percent of the BTR for the delinquent establishment.

(b)

Any person engaging in, managing, or operating any business, profession, or occupation without first obtaining a BTR shall be subject to a penalty of 25 percent of the amount due, in addition to the penalty provided by section 31-26 herein, and in addition to any penalty provided by law or ordinance.

(c)

Any person who engages in any business, occupation, or profession covered by this article, who does not pay the required BTR within 150 days after the initial notice of tax due, and who does not obtain the required BTR 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.

(Ord. No. 10303, § 1, 7-23-87; Code 1980, § 31-15; Ord. No. 12885, § 1, 2-8-07; Ord. No. 13106, § 2, 10-8-09)

Editor's note— Ord. No. 12885, § 1, adopted February 8, 2007, changed the title of § 31-39 from "Penalty, late payment of occupational license tax or original license" to "Penalty, late payment of local business tax or original local business tax receipt." The historical notation has been preserved for reference purposes.

State Law reference— Similar provisions, F.S. § 205.053.