06-1175 Occupational License Fee Changes

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therefrom, excluding intoxicating liquors, wine or beer, when such products were grown or produced by such natural person in the state. SECTION EIGHT: The Code of Ordinances of the City of Casselberry, Part II, Chapter 26, Occupational License Tax, Section 26-44, Delinquency; penalty for failure to obtain license, is amended as follows: (a) Those licenses required by this Article that are not renewed by OstoBer 1 Seotember 30 of each year shall be considered delinquent and subject to a delinquency penalty as defined in this Section. b) Any person or entitv engaging in or managing any business, occupation or profession without first obtaining a local occupational license, if required, shall be subject to a penalty of 25 percent of IRe .ea!:b occuoational license tax determined to be due, in addition to any other penalty provided by this Article, other ordinance or state law. It shall be no defense of nonpayment of any license tax required by this Article that the licensee did not receive any bill or notice that the tax was due from the City. (c) Any license tax not received when due and payabie shall be considered delinquent and subject to a delinquency penalty of ten percent of the amount due for the month of October, plus an additional penalty of five percent of the amount due for each month of delinquency thereafter until paid. However, the total delinquency penalty shall not exceed 25 percent of the full occupational license fee. After the exoiration of 90 davs the failure to ourchase a license shall be construed as doino business without a license and the Citv mav initiate leoal action in anv court or comoetent iurisdiction Id) Failure to secure an occuoationallicense and oav the reouired license fee oenaltv and surcharae shall be deemed to he a violation of this section and mav be ounished as orovided in Section 2-210 of the Citv of Casselberrv Citv Code orovided such remedv shall not he exclusive. and the Citv mav take such other lawful action as it deems necessarv to orevent or remedv anv violation of this chaoter Ie) Anv oerson who enoaoes in anv business occuoation. or orofession covered bv this chaoter who does not oav the reouired occuoationallicense tax within 150 davs after the initial notice of tax due. and who does not ohtain the reouired occuoational license is subiectto civil actions and oenalties. includino court costs reasonahle altornevs' fees additional administrative costs incurred as a result of collection efforts and a oenaltv of uo to $250.00 If) All costs of collection and enforcement of the terms of this chaoter to include altornev's fees whether or not Iitioation is commenced shall be the resoonsibilitv of the oerson for which a license is or was reouired (0) Anv oerson owino delinouentlicense taxes shall he reouired to oav any such delinouentlicense tax and oenaltv hefore beino issued a new license (hl No oortion of anv occuoationallicense tax shall he refunded unless such license tax was collected hv mistake or error Before makino refund to a license all amounts oavable under a orooer license shall be oaid bv the licensee SECTION NINE: The Code of Ordinances of the City of Casselberry, Part II, Chapter 26, Occupational License Tax, Section 26-45, Fee Schedule, is amended as follows: The amount of fees imposed and levied by this Article and other prohibitions and requirements pertaining thereto, shall be as provided in this Section. Where a business is not specifically listed, the business shall be classified according to the fee schedule below using the Standard Industrial Classification Code (SIC Code) contained in the most recent edition of the Standard Industrial Classification Manual, published by the Executive Office of the President, Office of Management and Budget. CONSTRUCTION Flat Fee $Hl9.9g $105.00 MANUFACTURING Scaled Fee - # of Employees 1-5 Employees $eMQ ~ 6.10 Employees $1 99.99 $10500