§ 40-123. Penalties.

Penalties for violating this article shall be as follows:

(1)

Receipts that are not renewed when due are delinquent and subject to a penalty of ten percent for the month of October, plus an additional five percent delinquency penalty for each subsequent month of delinquency until paid; however, the total delinquency penalty shall not exceed 25 percent of the local business tax for the delinquent establishment.

(2)

Any person who engages in or manages any business, profession or occupation without first obtaining a receipt, if required, is subject to a penalty of 25 percent of the local business tax due, in addition to any other penalty provided by law.

(3)

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

(4)

The special magistrate may charge an administrative fee for processing this case, which may include costs, reasonable attorneys' fees if appropriate and administrative costs incurred as a result of collection efforts.

(Ord. No. 2006-41A, § 19, 11-14-2006)

State law reference

Late payment penalty, F.S. § 205.053.