§ 22-6. Renewal returns and applications; due date; penalty for late payment.

(a)

On or before March 15 of each year, businesses liable for occupation taxes levied under this article for the year shall file with the city clerk's business occupation tax section, on a form furnished by the city clerk, a signed return setting forth the actual amount of the gross receipts of such business during the preceding calendar year ending December 31.

(b)

Occupational taxes on businesses continuing from the preceding year shall be due and payable on January 1 of each subsequent year. Occupational tax due from businesses continuing operation in the current year from the preceding year shall be considered delinquent if not paid by April 15 of each year. Any business failing to pay the occupational taxes within 120 days after January 1 shall be subject to and shall pay a ten percent penalty of the amount of tax or fees due and interest as provided by state law. Such penalty shall be assessed in full on the 121st day of the tax year in addition to interest on delinquent occupation taxes and regulatory fees.

(c)

If any person or business whose duty it is to obtain a registration or occupation tax certificate in the city begins to transact or offers to transact any kind of business after said registration or occupation tax becomes delinquent, such offender shall be assessed interest according to the rate as provided by state law and shall upon conviction by the city judge, be punished by a fine not to exceed $1,000.00, or imprisonment not to exceed six months, either or both in the discretion of the city judge. Provided, however, the provisions of this chapter with respect to transaction of a profession, trade or calling after the registration or occupation tax becomes delinquent and the provisions of this chapter concerning punishment by fine or imprisonment, or both, shall not apply to professions which are licensed by the state.

(d)

The city clerk may issue an execution for failure to pay taxes against the person so delinquent and against such person's property for the amount of the occupational tax required to be paid for the purpose of carrying on any of the businesses enumerated in this article.

(Ord. No. 626, pt. I, 12-21-10)