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Sec. 21-25. Original delinquency penalty; conducting a business without first having <br />procured a license; effect - Voluntary compliance; effect - Abatement of <br />penalty; application -Violation; misdemeanor. <br />(a) Any person who shall commence, engage, transact and carry on any trade, <br />calling, profession, occupation or business within the city without first having procured <br />the required business license from the city to do so, shall be assessed a penalty of fifty <br />(50) per cent of the amount of the license tax owing, which amount shall be separately <br />calculated for each successive license period beginning with the calendar month in <br />which the commencement of business activity within the city began, and ending with the <br />expiration of the current annual licensing period. Provided, however, that the start of <br />such period shall not exceed three (3) years prior to the date of notification of violation. <br />Such penalty to be collected, and the amount thereof to be enforced, in the same <br />manner as all other business license taxes are collected and the payment thereof <br />enforced. <br />(b) Where any person is in arrears for business license taxes under subsection (a) <br />above, owed for the rental of residential or commercial real estate within the city, or <br />owed for a business which is conducted solely from a home residence within the city, <br />the penalties imposed under subsection (a) shall be abated in accordance with <br />subsection (f) below if the tax is paid by the last day of the calendar month following the <br />month in which such person was given notice of the requirement to obtain a city <br />business license; otherwise penalties shall accrue as in the case of any other business. <br />(c) Where any person occupying a commercial premises as a tenant or subtenant <br />is in arrears for business license taxes under subsection (a) above, and has been <br />reported to the collector pursuant to section 21-12, the penalties imposed under <br />subsection (a) shall be abated in accordance with subsection (f) below if the tax is paid <br />by the last day of the calendar month following the month in which such person was <br />given notice of the requirement to obtain a city business license; otherwise penalties <br />shall accrue as in the case of any other business. <br />(d) Where any person, whether or not located within the city, is contracted to <br />perform, or regularly does perform services on the premises owned, controlled, or <br />managed by a local business as defined in section 21-12 and is in arrears for business <br />license taxes under subsection (a) above, and has been reported to the collector <br />pursuant to section 21-12, the penalties imposed under subsection (a) shall be abated <br />in accordance with subsection (f) below if the tax is paid by the last day of the calendar <br />month following the month in which such person was given notice of the requirement to <br />obtain a city business license, otherwise penalties shall accrue as in the case of any <br />other business. <br />(e) Where any person is otherwise in arrears for business license taxes under <br />subsection (a) above, the penalties imposed under subsection (a) shall be abated in <br />accordance with subsection (f) below if such person voluntarily applies for the required <br />Page 12 <br />11A-14