§ 22-88. Due date; delinquency.

Latest version.

(a)

Each registration and occupation tax shall be payable January 1 of each year and shall, if not paid by February 1 of each year, be subject to penalties for delinquency as provided in this article.

(b)

Registration and tax shall be delinquent if not obtained immediately upon beginning business and a 25 percent penalty imposed.

(c)

In addition to the above remedies, the city may proceed to collect in the same manner as provided by law for tax executions.

(Code 1979, § 36-11.0)

                    
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