§ 10-11. When tax due and payable, effect of transacting business when tax delinquent.

(a)

Each such occupation tax shall be for the calendar year 1995 and succeeding calendar years thereafter unless otherwise specifically provided. Said registration and occupation tax shall be payable on January 1 of each year and shall be delinquent if not paid by March 31 of each year, be subject to penalties for delinquency as prescribed in section 10-17 of this chapter. On any new profession, trade or calling begun in Thomson in 1995 or succeeding years thereafter, the registration and tax shall be delinquent if not obtained immediately upon beginning business and a ten percent penalty imposed. The tax registration herein provided for shall be issued by the business registration clerk 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 Thomson, any of the kind of profession, trade or calling subject to this chapter without having first obtained said registration, such offender shall, upon the conviction of the city judge, be punished by a fine not to exceed $1,000.00, or imprisonment not to exceed 60 days, either or both in the discretion of the city judge.

(b)

In addition to the above remedies, the chief of police may proceed to collect in the same manner as provided by law for tax executions.

(Ord. No. 482, 12-19-94)