75D - PH - BUSINESS LICENSE TAX ORDINANCE

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in which such person was given notice of the requirement to obtain a city business license; otherwise penalties shall accrue as in the case of any other business. (d) Where any person, whether or not located within the city, is contracted to perform, or regularly does perform services on the premises owned, controlled, or managed by a local business as defined in section 21-12 and is in arrears for business license taxes under subsection (a) above, and has been reported to the collector pursuant to section 21-12, the penalties imposed under subsection (a) shall be abated in accordance with subsection (f) below if the tax is paid by the last day of the calendar month following the month in which such person was given notice of the requirement to obtain a city business license; otherwise penalties shall accrue as in the case of any other business. (e) Where any person is otherwise in arrears for business license taxes under subsection (a) above, the penalties imposed under subsection (a) shall be abated in accordance with subsection (f) below if such person voluntarily applies for the required business license and pays the business license tax owing in arrears; otherwise penalties shall accrue as in the case of any other business. (f) In all cases where the provisions of this section provide for the abatement of penalties imposed under subsection (a), the amount owing in arrears and the amount of the accrued penalties shall be abated until the combined amount of tax and penalty due is equalized to an amount equivalent to the amount of current and prior years' taxes owing as computed or determined based upon the business license tax rates in effect for the most current tax year. (g) In determining the amount of penalty due for any person for whom an initial license period gross receipts in lieu deposit is required in accordance with sections 21-117, 21-118 or 21-118.1 the collector shall compute and apply the penalty due at the time that such person's initial period gross receipts report is filed and computed in accordance with section 21-117(c). (h) However, no abatement of penalties or interest shall be permitted under this section in any case where such person concurrently holds or has previously held a city business license or previously been given notice of said requirement with regard to any business activity engaged in or conducted within the city. (i) When any person is determined to be liable for delinquent business license taxes and such person fails to properly procure the correct business license after being given notice to do so, the collector shall determine the amount of delinquent business license taxes owed in accordance with section 21-41. Penalties thereon shall be accrued as applicable in accordance with this section. In determining the amount of tax due for any business for whom the gross receipts of such business is made the basis for fixing the amount of such Page 14 75D-16