§ 66-127. Payment date; delinquencies; doing business without license.

(a)

All licenses shall be sold beginning September 1 of each year and shall be due and payable on or before October 1 of each year and shall expire on September 30 of the succeeding year. If October 1 falls on a weekend or holiday, the tax shall be due and payable on or before the first working day following October 1. Those licenses not renewed when due and payable 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 occupational license fee for the delinquent establishment.

(b)

Any person engaging in or managing any business, occupation or profession without first obtaining an occupation license, if required under this article, shall be subject to a penalty of 25 percent of the license determined to be due, in addition to any other penalty provided by ordinance.

(c)

Any person who is not liable for a license during the first half of the license year may be issued a license during the second half of the license year upon the payment of one-half the amount fixed as the price of such license for one year.

(Code 1958, §§ 18-2.1(e)(5), (e)(6), 18-21)

State law reference

Similar provisions, F.S. § 205.053.