§ 10-16. When registration and tax due and payable; effect of transacting business when tax delinquent.

(a)

Each such registration shall be for the calendar year in which the registration was obtained unless otherwise specifically provided. 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 January 31 of each year. Every person commencing business in Thomson after January 1 of each year shall obtain the registration required before commencing such business. Any person transacting or offering to transact in Thomson any business, trade, profession or occupation without first having obtained said registration shall be subject to the penalties provided in section 10-17. Said penalties shall be in addition to all other penalties, civil and criminal herein provided; and may be collected by the remedies herein provided for collection of the occupation tax, 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 the business registration clerk, 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 Thomson, 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.

(Ord. No. 482, 12-19-94; Ord. No. 515, § 1, 9-12-02)