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<br />Sec. 21-82. Payments, statements, ets., made by mall; effect.
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<br /> When the last day of the month in which the business tax is due
<br />falls on a Saturday, Sunday, or state or national holiday,
<br />payment of the business license tax may be made without penalty
<br />on the first working day of the succeeding month. For the
<br />purpose of this Article, post marks shall be accepted as the date
<br />of payment made, provided the transmitting envelope contains a
<br />post office cancellation indicating not later than the date due,
<br />or in the case of a weekend or holiday, not later than the first
<br />following working day.
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<br /> Whenever any other payment, statement, application, report or
<br />other communication received by the Collector is received after
<br />the time prescribed by this chapter for the receipt thereof, and
<br />whenever the Collector is furnished sufficient proof that the
<br />payment, statement, application, report, request or other
<br />communication was in fact deposited in the United States Mall
<br />prior to the time prescribed for the receipt thereof, the tax
<br />Collector shall regard such payment, statement, report, request
<br />or other communication as having been timely received.
<br />Sec. 21-83. Penalties for delinquency; application- Written
<br /> agreement to satisfy indebtedness; effect.
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<br /> For failure to pay a license tax when due, the Collector shall
<br />add the following penalties: (1) Ten dollars ($10.00) or ten
<br />percent (10%) of sa.id tax, whichever is greater, on the past due
<br />date thereof; (2) Fifteen dollars ($15.00) or fifteen percent
<br />(15%) of said tax, whichever is greater, on the first day of the
<br />second month after the past due date thereof; (3) Twenty-five
<br />dollars ($25.00) or twenty-five percent (25%) of said tax,
<br />whichever is greater, on the first day of the third month after
<br />the due date thereof; and (4) Fifty dollars ($50.00)or fifty
<br />percent (50%) of said tax whichever is greater, on the first day
<br />of the fourth month thereafter; provided that the maximum amount
<br />shall not exceed an amount equal to one hundred percent (100%) of
<br />the amount of the business license tax due.
<br /> No license or sticker, decal, tag, plate or symbol shall be
<br /> issued, nor shall one which has been suspended or revoked be
<br /> reinstated or reissued, to any person who, at the time of
<br /> applying therefor, is indebted to the city for any delinquent
<br /> business tax, unless such person, with the consent of the
<br /> Collector, enters into a written agreement with the city, through
<br /> the Collector, to pay such delinquent taxes, plus ten percent
<br /> (10%) simple interest upon the unpaid balance, in monthly
<br /> installments, or oftener, extending over a period not exceeding
<br /> one (1) year. In any agreement so entered into, such person
<br /> shall acknowledge the obligation owed the city and agree that, in
<br /> the event of failure to make timely payment of any installment,
<br /> the whole amount unpaid, principal together with interest, shall
<br /> become immediately due and payable. In the event, such person
<br /> fails within a period of thirty (30) days thereafter to render
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