§ 7-50. Penalty.

(a)

Any person, and any and all members, agents or persons in charge of the place of business of any firm or corporation that shall carry on, conduct or manage any business or profession, without first having obtained a local business tax receipt or who shall fail to display, or exhibit such receipt as provided in this article or otherwise violate this article, shall upon conviction be punished pursuant to section 1-15(a). In addition to any of the penalties provided in this section, the city may apply to the circuit court for equitable relief including injunction to prohibit persons from operating businesses in violation of any of the provisions of this article.

(b)

Each day of selling or disposing of merchandise or engaging in a business or profession without making application as required by this article and/or without compliance in full with all of the provisions of this article shall constitute a separate and distinct violation of this article.

(c)

Those local business tax receipts not renewed when due and payable shall be considered delinquent and subject to a delinquency penalty of ten (10) percent for the month of October, plus an additional five (5) percent penalty for each month of delinquency thereafter until paid. However, the total delinquency penalty shall not exceed twenty-five (25) percent of the local business tax for the delinquent establishment.

(d)

Any person who engaged in or manages any business, occupation, or profession without first obtaining a local business tax receipt, if required, is subject to a penalty of twenty-five (25) percent of the local business tax due, in addition to any other penalty provided by law or the City Code.

(e)

Any person who engages in any business, occupation, or profession covered by this chapter, who 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 local business tax receipt is subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to two hundred fifty dollars ($250.00).

(Code 1972, §§ 11-42, 11-43; Ord. No. 76-J, § 2(11-42, 11-43), 7-5-90; Ord. No. 76-97-A, § 2, 6-25-97; Ord. No. 76-07-A, § 36, 9-11-07)