§ 34-42. Violations, penalties.

(a)

Those local business licenses not renewed by September 30 shall be considered delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent penalty for each month of delinquency thereafter until paid. However, the total delinquency penalty shall not exceed 25 percent of the local business license fee for the delinquent establishment.

(b)

Any person engaging in or managing any business, occupation or profession without first obtaining a valid local business license, if required hereunder, shall be subject to a penalty of 25 percent of the license determined to be due in addition to any other penalty provided for by law or by ordinances of the town. A local business license issued upon the false statement shall not be considered a valid local business license.

(c)

Any person who engages in any business, occupation, or profession covered by this article, who does not pay the occupational license tax within 150 days after the initial notice of local business tax due, and who does not obtain the required local business license is subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administration costs incurred as a result of collection efforts, and a penalty of up to $250.00.

(Code 1982, § 11-51; Ord. No. 77-2, § VIII, 12-13-1976; Ord. No. 07-06, 9-10-2007)

State law reference

Penalties generally, F.S. § 205.053.