§ 12-238. Date due; penalty and interest.

(a)

Any occupation tax authorized pursuant to this article shall be due and payable annually within 30 days following July 1. In the event that any business or practitioner commences business on any date after July 1, the occupation tax shall be due and payable 30 days following the commencement of the business.

(b)

If a business or practitioner commences business in the county on or after January 1 in any year, the occupation tax for the remaining portion of the year until July 1 shall be 50 percent of the tax imposed for an entire year; provided, however, that a practitioner of a profession or occupation who elects as his or her occupation tax the amount described in section 12-232(e)(2) of this article shall receive no reduction in such amount; and provided further that the amount of any annual administrative fee shall not be reduced.

(c)

Payment of an occupation tax shall not be required prior to the commencement of business, nor shall it in any other manner act as a precondition on the practice of law.

(d)

Any occupation tax or administrative fee imposed by this article which remains due and unpaid for 90 days after the due date of the tax or fee shall be subject to a penalty of ten percent of the tax or fee due, and shall bear interest at the rate of one and one-half percent per month.

(Amd. of 4-20-10(2))