Ord90 2016 - Laserfiche WebLink

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DES:djk (\4/16/90 (038/7) of the Director. All license taxes due hereunder shall be due and payable, and delinquent, as follows: "(a) General. Except as provided in subdivision (b) hereinafter, all license taxes shall be due and payable on or before the first day of the period for which the license is issued, and shall become delinquent thirty calendar days thereafter. "(b) All license taxes issued for a daily, weekly, or monthly period shall be payable in advance of the conunencement of business of the business specified therein, and shall be delinquent upon conunencement of such business." "Section 32.108. Penalty for Delinquent Taxes. To all delinquent license taxes there shall be added a penalty of ten percent of the amount of the tax due plus an additional ten percent for each month delinquent thereafter, providing that the amount of any penalty shall in no event exceed one hundred percent of the amount of the license tax due." "Section 32.109. Proration of Tax Prohibited; Exception. No proration of any license tax due hereunder shall be made for any portion of the period for which a license tax is payable, except that for a license issued for a business which shall conunence after December 31 of any year, the total license tax calculated in accordance with Section 32.146 or 32.147, as applicable, shall be reduced by one-half." "Section 32.110. Excess Delinquencies. Notwithstanding the provisions of Section 32.108, any person who has conducted or operated a business prior to the commencement of the current fiscal year (hereinafter in Section 32.111 described) for which a business license tax is due and 10 2016