§ 9-31. Fee payment; renewals.

(a)

All new business license applications require that all applicable occupation taxes and administrative fees be attached to the application form prior to submission for consideration.

(b)

All business license renewals from the previous year become delinquent if the applicable occupation tax is not paid on or before December 31 of each year. Should any special, occupation, or sales tax imposed by this chapter remain due and unpaid for 90 days from the due date of the tax, the person, firm or corporation liable for the tax shall pay a penalty of ten percent of the tax due.

(c)

There shall be interest paid on delinquent occupation taxes imposed by this chapter at a rate of one and one half percent per month.

(d)

After 90 days delinquent, the business will be closed until all taxes, penalties and interest are paid in full. Should the business continue to operate beyond this 90-day period, the person, firm, or corporation whose duty it is to pay such taxes, penalties and interest shall be subject to criminal prosecution as provided in section 15-82. The right of the City to criminally prosecute such persons, firms, or corporations shall be in addition to all other penalties herein provided.

(e)

All new or renewing applications for licenses for the sale of alcoholic beverages shall be paid on or before December 31 of each year. If not paid by December 31 of each year, no alcoholic beverage sales will be permitted until license is paid for.

(Code 1978, § 9-11; Ord. No. 2012-03, § I, 10-4-2012; Ord. No. 2013-01, § I, 2-7-2013)

State law reference

Similar provisions, O.C.G.A. § 48-13-21.