§ 3-1.117. Penalties for late payment and non-payment.  


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  • For failure to pay a tax when due, the license collector shall add a penalty of twenty percent (20%) of the amount of such tax on the last calendar day of each following month after the due date thereof. New businesses in the City who fail to secure a business license prior to opening for business shall add a penalty of twenty percent (20%) in addition to amount of the business license tax. In no event shall any penalty imposed hereunder exceed an amount equal to one hundred percent (100%) of such tax.
    (§ 1, Ord. 2526, eff. April 8, 1992, as amended by § 2, Ord. 3144, effective November 14, 2019)