§ 54-34. Failure to pay; failure to obtain license.

(a)

Occupational licenses which are not renewed, when due and payable, shall be 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 occupational license tax for the delinquent establishment.

(b)

Any person who engages in or manages any business, occupation or profession within the city without first obtaining a local occupational license, if required, is subject to a penalty of 25 percent of the license due, in addition to any other 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 occupational license tax within 150 days after the initial notice of tax due, and who does not obtain the required occupational license 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.

(Code 1981, § 12-6; Ord. No. 86-14, § 2(12-6), 9-8-1986; Ord. No. 88-20, § 1, 8-1-1988)

State law reference

Similar provisions, F.S. § 205.053.