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Sec. 21-24. License tax a debt; civil action. <br /> <br /> The amount of any business license tax and penalty imposed by <br />the provisions of this chapter shall be deemed a debt to the <br />city. An action may be commenced in the name of the city in any <br />court of competent jurisdiction for the amount of any delinquent <br />license tax, penalties, and administrative costs incurred in <br />connection therewith, including attorneys fees. <br /> <br />Sec. 21-25. Penalty; conducting a business without first having <br /> procured a license. <br /> <br /> Any person who shall commence, engage, transact and carry on <br />any trade, calling, profession, occupation or business within the <br />city without first having procured a business license from the <br />city to do so, shall be assessed a penalty of fifty percent (50%) <br />of the amount of the license tax owing, which amount shall be <br />calculated for the period beginning with the calendar month in <br />which the commencement of business activity within the city <br />began, and ending with the expiration of the current annual <br />licensing period. Provided, however, that the start of such <br />period shall not exceed three (3) years prior to the date of <br />notification of violation. Such penalty to be collected, and the <br />amount thereof to be enforced, in the same manner as the other <br />business license taxes are collected and the payment thereof <br />enforced. <br /> <br />Sec. 21-26. Penalty for Violation. <br /> <br /> (a) Any person violating any of the provisions of this chapter <br />shall be deemed guilty of a criminal infraction except where said <br />violation is specifically deemed a misdemeanor. <br /> <br /> (b) Every violation of the provisions of this chapter <br />determined to be a criminal infraction shall upon conviction <br />thereof be punishable by (1) a fine of one hundred dollars <br />($100.00) for a first violation; (2) a fine of two hundred <br />dollars ($200.00) for a second violation of the same provision <br />within one year; (3) a fine of two hundred fifty dollars <br />($250.00) for ~ach additional violation of the same provision <br />within one year. Each day any such violation of any said <br />provision of this chapter shall continue shall constitute a <br />separate offense. <br /> <br /> (c) Every violation of the provisions of this chapter deemed <br />to be a misdemeanor, upon conviction thereof shall be punishable <br />as provided for in Section 1-8 of this Code. Each day any <br />violation of any said provision of this chapter shall continue <br />shall constitute a separate offense. <br /> <br />- 22 - <br /> <br /> <br />