§ 12-36. Registration and delinquency.

(a)

Each such registration shall be for the year in which the registration was obtained. There is hereby imposed a penalty upon each business which fails to apply for and obtain an appropriate business registration and pay all tax and fees as provided herein before April 1 of each year. Every person commencing business in the county after January 1 of each year shall obtain the registration required within 30 days of commencing such business. Any person transacting or offering to transact in the county any business, trade, profession, or occupation without having obtained said registration shall be subject to the general penalties provisions in section 1-12. Said penalties shall be in addition to all other penalties, civil and criminal herein provided and shall have the same lien and priority as the occupation tax to which the penalty is applied.

(b)

The registration herein provided for 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 occupation tax becomes delinquent, transact or offer to transact in the county any of the kind of business, trade, profession, or occupation without having first obtained said registration, such offender shall be subject to the penalties provided thereof.

(Code 2005, § 18-44; Ord. of 4-19-2004, § 15)