§ 10-29. When tax due and payable; effect of transacting business when tax delinquent.

(a)

Each such occupation tax shall be for the calendar year unless otherwise specifically provided. Said registration and occupation tax shall be payable January 1 of each year and if unpaid by March 1, said tax shall be assessed a ten percent penalty in addition to the amount of the occupation tax due to be paid, and shall also accrue an interest on delinquent occupation taxes, administrative fees, and/or regulatory fees at a rate of 1.5 percent per month. If the total amount of the occupation tax and late fees are not paid by April 1, then additional penalties for delinquency shall be assessed as prescribed in this article, the Charter of the city and/or general state law.

(b)

On any new profession, trade, or calling begun in the city, the registration and tax shall be delinquent if not obtained immediately upon beginning business and a $25.00 penalty shall be imposed. The tax registration herein provided for shall be issued by the city clerk and if any person whose duty it is to obtain a registration shall, after said registration or occupation tax becomes delinquent, transact or offers to transact, in the city, any of the kind of profession, trade, or calling subject to this article without having first obtained said registration, such offender shall, upon conviction by the city municipal court judge, be punished by a fine not to exceed $1,000.00 or imprisonment not to exceed 360 days, either or both in the discretion of the city municipal court judge.

(c)

In addition to the remedies in subsections (a) and (b) of this section, the city police chief or chief marshal may proceed to collect in the same manner as provided by general state law or section for tax executions.

(Ord. No. OA-2011-05, 6-6-2011; Ord. No. OA-2018-11 , 12-3-2018)