§ 32-24. Delinquent penalties and service charges.

(a)

All business tax receipts shall be sold by the town beginning July 1 of each year, and are due and payable on or before September 30 of each year. Receipts that are not renewed when due and payable are delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty may not exceed 25 percent of the business tax for the delinquent establishment.

(b)

Any person, firm or corporation engaging in or managing any business, occupation or profession without first obtaining a receipt or not renewing previous receipts by September 30 shall be considered delinquent and subject to a service charge for collection costs of the town, in addition to the tax itself, of $50.00 plus an additional 25 percent of the tax due for each month of delinquency thereafter until paid.

(c)

The provisions of this article may be enforced by the town's special magistrate.

(d)

Any person who engages in any business, occupation, or profession covered by this article, who does not pay the required business tax within 150 days after the initial notice of tax due, and who does not obtain the required receipt, is subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.00.

(Code 1967, § 16-21; Ord. No. 28-81, § 1, 9-29-1981; Ord. No. 15-09, § 1, 9-1-2009)

State law reference

Similar provisions, F.S. § 205.053.