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<br />E. Upon written request and presentation of the original License Receipt by the bieeflSee <br />Taxpayer and any proof as required by the City, a change of Business name may be made <br />upon payment of a fee of $10.00. except that if a change of ownership occurs the <br />provisions of Section 5C shall apply. <br /> <br />F. It shall be the duty of every Person assuming operation of or purchasing an existing <br />Business, which is-requireEl~ to be licensed a Receipt under this article to notify the City <br />License Business Tax Officer and to comply with the requirements of this article within <br />30 days of such assumption or purchase. <br /> <br />Section 197-6. Due date for ~payment of Local Business Tax; delinquent payment; penalties. <br /> <br />A. Licenses Business Tax Receipts shall be sold by the City commencing on September I of <br />each year. The Tax shall be due and payable on Octobcr I of each year. If October I <br />falls on a weekend or holiday, the Tax shall be due and payable on or before the first <br />working day following October I. Those Licenses Rcceipts not issued by October 1 shall <br />be considered delinquent and subject to a delinquency penalty of ten percent (10%) for <br />the month of October, plus an additional five percent (5%) penalty for each month of <br />delinquency thereafter until paid; provided, that the total delinquency penalty shall not <br />exceed 25% of the Tax due. <br /> <br />B. Anv person who engages in anv business. occupation, or profession covered bv this <br />Ordinance and does not pav the required Local Business Tax within 180 days after the <br />initial notice of tax due (August 1 st) to obtain the required Receipt (February I S') is <br />subiect to payment of additional administrative costs of $30.00 to off-set collection <br />efforts and enforcement proceedings which may result in civil actions and penalties. <br />including court costs. reasonable attornevs' fees. <br /> <br />Be. Any person engaging in or managing any business without first obtaining a license, if <br />required under this chapter, shall be subject to a penalty of 25% of the tax determined to <br />be due, in addition to any other penalty provided by law or ordinance. <br /> <br />Section 197-7. Issuance oflicenseReceipt; application. <br /> <br />A. No License Receipt shall be issued except upon written application filed with the City <br />License Business Tax Officcr. Such application shall be filed on forms prescribed by the <br />4 <br />