§ 3-4-12. Date due; penalty.

(a)

Any occupation tax or regulatory fee due pursuant to this chapter shall be due and payable annually on January 1. In the event that any person commences business or initially engages in a regulated activity in the City after January 1 in any year, the tax and/or fee shall be due and payable on the date of the commencement of the business and regulated activity.

(b)

Any individual, business or practitioner subject to any occupation tax or regulatory fee imposed by this chapter which is unpaid for ninety (90) days after the date on which payment was due shall be subject to a penalty of ten (10) percent of the tax or fee due.

(Ord. of 12/4/95)