§ 102-43. Term of license; delinquency; penalty for failure to obtain license.

(a)

No occupational license shall be issued for more than one year, and all licenses shall expire on September 30 of each year, except as otherwise provided by law. All licenses shall be sold by the county tax collector beginning September 1 of each year and shall be due and payable on October 1 of each year. Those licenses not renewed by October 1 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 tax for the delinquent establishment.

(b)

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

(Code 1970, § 16½-5(a), (d); Ord. No. 75-06, § 5, 2-25-75)

State law reference

Similar provisions, F.S. §§ 205.043(1)(c), 205.053.