§ 66-104. Delinquency penalties.

In addition to the fees imposed under section 66-108, there shall also be imposed the following penalties:

(1)

All business tax receipts which are not renewed prior to October 1 shall be subject to a delinquency penalty of ten percent of the local business tax if renewed during the month of October, plus an additional five percent penalty for each month of delinquency thereafter until paid. However, the total delinquency penalty shall not exceed 25 percent of the local business tax for such business, profession, or occupation.

(2)

Any business or person applying for a new business tax receipt shall be responsible for a 25 percent penalty in addition to the cost of the business tax receipt if they have held a business tax receipt for the same use within the previous nine months without renewing the business tax receipt.

(3)

Any person who engages in any business, occupation, or profession covered by this article who does not pay the required local business tax within 150 days after the initial notice of tax due and who does not obtain such business tax receipt is subject to civil actions and penalties, including court costs, reasonable attorney's fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.00.

(Ord. No. 2007-08, § 1, 3-20-2007)

State law reference

Similar provisions, F.S. § 205.053.