§ 8-45. Due date for new and renewal licenses; delinquency penalties.

(a)

License applications, together with administrative fees and applicable regulatory fees, and occupation taxes are payable by January 1 of each year and shall be delinquent if not paid by March 1 of each year.

(b)

Delinquent license renewals shall be subject to a penalty equal to ten percent of applicable fees for the first 30 days or fraction thereof of delinquency and an additional five percent of applicable fees for each additional month or fraction thereof of delinquency.

(c)

Delinquent occupation taxes shall be subject to a penalty equal to ten percent of the tax due for the first 30 days or fraction thereof of delinquency and an additional five percent of applicable fees for each additional month or fraction thereof of delinquency, plus interest at the rate of nine percent per annum.

(d)

Any new business, profession, or occupation commenced within the City shall obtain a license and pay applicable fees before commencing business. If business is commenced before issuance of a license under this chapter and payment of applicable fees, a ten percent penalty shall be added to the applicable fees.

(e)

In addition to all other penalties specified in this section, any business that fails to timely obtain or renew a license as required in this chapter or who becomes delinquent in the payment of occupation taxes due hereunder shall be subject to penalties as set forth in section 1-9.

(Code 1997, § 4-115(12); Ord. of 12-5-1994; Ord. of 5-4-2009(02), § 1)

State law reference

When payment due, O.C.G.A. § 48-13-20; penalty and interest on default in payment, O.C.G.A. § 48-13-21.