§ 58-106. Dates due and delinquent; penalties.  


Latest version.
  • (a)

    All business tax receipts shall be sold by the town clerk beginning August 1 of each year and shall be due payable on or before September 30 of each year and shall expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the tax shall be due and payable on or before the first working day following September 30. Those business tax receipts not renewed by September 30 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 the total delinquency penalty shall not exceed 25 percent of the business tax receipt fee for the delinquent establishment.

    (b)

    Any person engaging in or managing any business, occupation or profession without first obtaining a local business tax receipt if required shall be subject to a penalty of 25 percent of the business tax receipt determined to be due, in addition to any other penalty provided by law or ordinance.

    (c)

    Any person who engages in any business, occupation or profession who does not pay the required business tax receipt tax within 150 days after the initial notice of tax due and who does not obtain the required business tax receipt is subject to civil actions and penalties, including court costs, reasonable attorney's fees, additional administrative cost incurred as a result of collection efforts, and a penalty of up to $250.00.

(Code 1999, § 18-35; Ord. No. 95-23, § 3, 9-21-1995; Ord. No. 2016-23, § 66-55, 6-13-2017)