§ 20-56. Time taxes due; penalty and interest for default in payment.  


Latest version.
  • (a)

    All occupation taxes shall be due and payable annually within 30 days following June 1.

    (b)

    All occupation taxes not paid within 30 days following June 1 shall be delinquent and subject to an interest charge of 1.5 percent per month until paid.

    (c)

    Should any occupation taxes remain due and unpaid for 90 days from the due date, the person liable for the taxes shall be subject to and shall pay a penalty of ten percent of the taxes due.

(Ord. No. 118-A, § 6, 1-27-2005; Ord. No. 118-B, § I, 11-1-2006)