§ 30-101. When due and payable; administrative fee; interest; effect of transacting business when tax delinquent; courtesy renewal notice.

(a)

Each occupation tax levied by this article shall be for the calendar year unless otherwise specifically provided. Such occupation tax shall be payable and renewable no later than 30 days following January 1 of each year. In the event any person commences a business, occupation, or profession on any date after January 1 of any year, the tax shall be due and payable within 30 days following the date of the commencement of the business, occupation, or profession.

(b)

When a business, occupation, or profession is commenced on or after July 1 in any year, the tax for the remaining portion of the year shall be 50 percent of the tax imposed for the entire year. The administrative fee shall not be reduced.

(c)

The county is authorized to impose an administrative fee in conjunction with the occupation tax which fee shall be set by the board of commissioners. The amount of the administrative fee may vary depending upon the increased costs resulting from untimely compliance with the provisions of this article.

(d)

Delinquent occupation taxes shall accrue interest at a rate of 1.5 percent per month should the fee remain due or unpaid by January 1 and incur a ten percent penalty should the fee remain due or unpaid 90 days from the due date.

(e)

The tax provided for in this section shall be collected by the community development director or other designee of the county.

(f)

While the county may send courtesy renewal notices to the holders of existing business licenses, no person who is required to pay the occupation tax for a new calendar year as mandated by this article shall rely upon the receipt or non-receipt of a courtesy notice as a basis for failing to comply with this article. The failure to receive a courtesy renewal notice shall not be a defense to a prosecution for a violation of this article.

(Res. No. 18-32, § 1(Exh. A), 7-10-2018)