§ 18-40. When tax due and payable; effect of transacting business when tax delinquent.

(a)

Each such occupation tax shall be for the calendar year 1996 and succeeding calendar years thereafter unless otherwise specifically provided. The occupation tax shall be payable on January 1 of each year and shall, if not paid by January 10, be subject to a ten percent penalty for delinquency. Any new profession, trade, business or calling begun in the county in 1996 or succeeding years thereafter shall owe the occupation tax immediately upon commencing business and shall be delinquent if not paid within 15 days after commencing business. Such new business shall estimate the number of full-time employees to be used in its business at its county location during its first three months of operation, and the occupation tax shall be paid on that basis prior to the commencement of business. The new business shall file an additional registration within 30 calendar days of its initial three months of operation with the county manager indicating the actual number of full-time employees during its first three months of operation. At that time, the correct tax shall be calculated, and any additional tax or refund shall be due; provided, however, for any new profession, trade, business or calling which commences business on or after July 1 in any year, the occupation tax due for the remaining portion of the year shall be 50 percent of the tax imposed for the entire year.

(b)

In the event of a delinquency in payment of the occupation tax at the times provided for in this section, a penalty of ten percent of the amount of tax owing is hereby assessed. The occupation tax and penalties shall be collected in the same manner as provided by law for tax executions.

(Ord. No. 96-02, § 10, 12-18-1995; Ord. No. 2002-07, § 4, 11-12-2002)