§ 66-79. Due date; penalty for late payment; license required.

(a)

All occupational license taxes shall be due and payable on September 1 each year, and if such taxes are not paid within 30 days after such date, the taxes shall be considered in default. Occupational license taxes in default shall be subject to a delinquency penalty of ten percent for the month of October, plus an additional penalty of five percent for each month of delinquency thereafter, until paid; however, the total delinquency penalty shall not exceed 25 percent of the occupational license tax for the delinquent establishment. The payment of such penalty shall not be in lieu of other penalties provided for violations of this Code. It shall be the duty of the city clerk to make an affidavit for the arrest of any person failing or refusing to pay the occupational license tax, and to cause such person to be brought before the court for trial.

(b)

Any person engaging in or managing any business, occupation or profession without first obtaining a local occupational license, if required by this article, shall be subject to a penalty of 25 percent of the license tax determined to be due, in addition to any other penalty provided by law or ordinance.

(Code 1989, § 57-19)

State law reference

Dates due and delinquency, F.S. § 205.053.