11A - ORDINANCE - BUSINESS LICENSE TAX PENALTY ABATEMENT

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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 business license the collector may base such determination upon an average of the reported gross receipts of like businesses, similarly classified. Q) Any person required to obtain a city business license under the terms of this chapter having been given notice of the requirement to obtain a city business license under the terms of this section, whether by personal service, or by a notice conspicuously posted upon the premises of such person's business, or by notice given through the United States mail, who has not paid said business license tax or otherwise obtained a valid business license, or applied for exemption therefrom and who has not applied for, or who is not undergoing the process of a hearing or appeal pursuant to section 21-41 or Chapter 3 of this Code shall be deemed guilty of a misdemeanor violation. For the misdemeanor violation provision of this section to apply, notice, when given by United States mail shall be mailed to the responsible person by certified mail, postage prepaid with a requested return receipt. Simultaneously, the notice may be sent by first class mail. If the notice is sent by certified mail and the return receipt is returned unsigned or refused, then service of notice shall be deemed effective pursuant to first class mail, provided the notice sent by first class mail is not returned. Page 13 11A-15