§ 19-114. Delinquency penalty.

Latest version.

Those business tax receipts not renewed by September 30 shall be considered delinquent and subject to a delinquency penalty for ten (10) percent for the month of October, plus an additional five (5) percent penalty for each month of delinquency thereafter until paid; provided, however, that the total delinquency penalty shall not exceed twenty-five (25) percent of the business tax for the delinquent establishment.

(Ord. No. 2006-47, § 2, 12-5-06)

                    
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