Appendix 2023. Delinquent taxes.

Any business subject to the imposition of taxes under this Chapter which fails to apply for its first business tax certificate and make payment of the business tax to the Tax Collector within sixty (60) days after commencement of business in the unincorporated area of the County, shall be delinquent in the payment of its business taxes.

Any business subject to the imposition of taxes under this Chapter which fails to file a completed renewal application and make payment of the business tax prior to July 1st of each business tax year, shall be delinquent in the payment of its business taxes.

(Rep. & Reen. Ord. 4396—3/5/02)