§ 12-32. Due date of tax.

(a)

Each such occupation tax shall be for the calendar year and succeeding years thereafter unless otherwise specifically provided. The registration and occupation tax shall be payable by January 1 of each year and shall, if not paid by April 1 each year, be subject to penalties for delinquency as prescribed in this article. On any new profession, trade, or calling begun in the county after April 1, 2004, or succeeding years thereafter, the registration and tax shall be delinquent if not obtained within 30 days of beginning business, and a penalty of ten percent of the amount due or $50.00, whichever is greater, shall be imposed. The tax registration shall be issued by a designee appointed by the board of commissioners by resolution from time to time and if any person, firm, or corporation whose duty it is to obtain a registration shall, after said registration or occupation tax becomes delinquent, transact or offer to transact, in the county, any of the kind of profession, trade, or calling subject to this article without having so obtained said registration, such offender shall, upon conviction by the county magistrate, be punished by a fine not to exceed $500.00 for each day such violation continues.

(b)

At the time of payment of the tax provided for herein, each person liable for such tax shall make a sworn statement as to the number of persons employed by the taxpayer.

(c)

In addition to the remedies set forth in this section, the county may proceed to collect in the same manner as provided by law for tax executions.

(Code 2005, § 18-40; Ord. of 4-19-2004, § 11)