§ 42-104. Date due of business tax; delinquency.

(a)

All business taxes collected by the county tax collector beginning July 1 of each year are due and payable on September 30 of each year and shall expire on September 30 of the succeeding year. In the event that September 30 falls on a Saturday, Sunday or holiday, the tax shall be due and payable on or before the first working day following September 30.

(b)

Those business taxes not paid by October 1 shall be considered delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent penalty for each month of delinquency thereafter until paid; provided that the total delinquency penalty shall not exceed 25 percent of the business tax for the delinquent establishment. In addition to the penalty, the tax collector shall be entitled to a collection cost fee, based on original tax plus penalty, which shall be collected from delinquent taxpayers at the same time of the payment of business tax and penalty:

$4.99 or less	$1.00
$5.99 or less	$2.00
$10.00—$14.99	$3.00
$15.00—$19.99	$4.00
$20.00 or more	$5.00

 

(c)

Any person who engages in or manages any business, occupation, or profession without first paying the business tax, if required, is subject to a penalty of 25 percent of the tax due, in addition to any other penalty provided by law or ordinance. However, any person who engages in any business, occupation, or profession who has not paid the required business tax within 150 days of the initial tax due notice shall automatically be liable for a penalty of $250.00, and will be subject to a civil action, including court costs, reasonable attorneys' fees, and additional administrative costs incurred as a result of collection efforts.

(d)

It shall be the duty of every person taking over or purchasing an existing business, which is required to pay a business tax under this article, to notify the tax collector of the county within 30 days.

(Code 1982, § 1-12-18; Ord. No. 00-06, pt. A, 9-19-2000; Ord. No. 07-016, pt. A, 9-4-2007)

State law reference

Due date of business tax, F.S. § 205.053.