§ 14-22. Payment of fees and penalties for late payment.

(a)

Business tax receipts shall be due and payable on or before September 30 of each year. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30. Receipts that are not renewed when due and payable are delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty may not exceed 25 percent of the business tax for the delinquent establishment.

(b)

Businesses opening after April 30 shall pay a pro rata share of the yearly fee.

(Code 1993, ch. 3, § 2.02)

State law reference

Similar provisions, F.S. § 205.053.