4-1-11: DUE DATE, DELINQUENCIES AND PENALTIES:
A. Payment of Tax: The tax imposed under this chapter is due and payable at the time of application and annually prior to the time the license expires, and is delinquent if it remains unpaid for thirty (30) days thereafter. In the event that the tax is not paid prior to becoming delinquent, a delinquency charge of ten percent (10%) of the amount of tax due shall be assessed in addition to the license tax.
B. Violations; Penalties: It is an "infraction", as defined in section 1-3-2 of this Code, for any person to violate any of the provisions of this chapter. Every person found liable for a violation of any provision of this chapter shall be punished as provided in section 1-4-1-1 of this Code. (Ord. 11, Series 1987; amd. Ord. 16, Series 2000; Ord. 29, Series 2022)