§ 13-78. Term, due date, delinquency penalty, fractional receipts and display of receipts.

(a)

All business tax receipts shall be issued by the tax collector beginning August 1 of each year and shall be due and payable on or before September 30 of each year. Receipts shall expire on September 30 of the succeeding year. In the event that September 30 falls on a weekend or holiday, the tax shall be due and payable on or before the first working day following September 30.

(b)

Those receipts not renewed when due and payable shall be considered delinquent and subject to a delinquency penalty of ten (10) percent for the month of October plus an additional five (5) percent penalty for each month of delinquency thereafter until paid. However, the total delinquency penalty shall not exceed twenty-five (25) percent of the business tax fee for the delinquent establishment.

(c)

Any person engaging in or managing any business, occupation or profession in the county without first obtaining a business tax receipt, unless such business, occupation or profession is exempt, shall be subject to a penalty of twenty-five (25) percent of the receipt determined to be due, in addition to any other penalty provided by ordinance or other law.

(d)

Any person who engages in any business, occupation, or profession who does not pay the required business tax within one hundred fifty (150) days after the initial notice of tax due, and who does not obtain the required business tax receipt is subject to civil actions and penalties, including court costs, reasonable attorney's fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to two hundred fifty dollars ($250.00).

(e)

The tax collector shall fill out and validate each receipt before issuing it to any applicant. The tax collector shall maintain a record of the receipt information in its electronic database. The person obtaining the receipt shall keep the receipt displayed in a conspicuous and prominent location at the place of business and in such a manner as to be open to the view of the public and subject to the inspection of all duly authorized officers of the county. Upon failure to display the receipt as required, the person shall be subject to payment of another business tax for engaging in the business for which the receipt was obtained.

(f)

Any business, occupation or profession which begins business on or after April 1st of any year may be issued a receipt during the last six (6) months of the year (April 1 through September 30) upon the payment of one-half (½) the amount fixed as the price of such receipt for one (1) year.

(Ord. No. 1995-10, § 1, 7-18-95; Ord. No. 2007-1, § 2, 1-16-07)

State law reference

Due date, penalties, etc., proration authorized, F.S. § 205.053.