§ 19-112. Engaging in business without first obtaining a local business tax receipt; penalties.

(a) Any person engaging in or managing any business, occupation, or profession without first obtaining a local business tax receipt, if required hereunder, shall be subject to a penalty of twenty-five (25) percent of the tax determined to be due in addition to any other penalty provided by law or by this article. A receipt issued under a false statement shall not be considered a valid business tax receipt.

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

(c) Any person violating the requirements of this chapter shall be subject to code enforcement procedures and penalties in accordance with chapter 12 of this Code.

(Ord. No. 2006-47, § 2, 12-5-06)