§ 22-201. Date that tax is due and payable; effect of transacting business when tax delinquent.

(a)

Each such occupation tax shall be for every calendar year unless otherwise specifically provided. Such registration and occupation tax shall be payable March 1 of each year and shall, if not paid by March 1 of each year, be subject to penalties for delinquency as prescribed in this article. On any new profession, trade, or calling begun in the city in any year, the registration and tax shall be delinquent is not obtained immediately upon beginning a business and a ten percent fee penalty imposed.

(b)

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

(Code 1986, § 12-10; Ord. of 12-12-1995; Ord. of 3-10-1998)