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SECTION 5. AMENDMENT TO SECTION 207.04 OF THE CODE. Commencing January 1, 2007, the following subsection shall be amended as follows: Section 207.04. Disposition of business taxes collected. The revenues derived from the GGGUpatienal IiGense business tax, exclusive of costs of collection, shall be deposited in an appropriate county fund. SECTION 6. AMENDMENT TO SECTION 207.05 OF THE CODE. Commencing January 1, 2007, the following subsection shall be amended as follows: Section 207.05. Term of business tax receipt; ,;eeRs ue dates; and penalties. 1. All business tax receipts liG8Rses shall be sold by the tax collector beginning August 1 of each year, are due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the business tax is due and payable on or before the first working day following September 30. There are no partial receipts. ii„Genses: L ��es Receipts that are not renewed when due and payable are delinquent and subject to a delinquency penalty of ten (10) percent for the month of October, plus an additional five (5) percent penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty shall not exceed twenty-five (25) percent of the GGGUpatien IiGense business tax for the delinquent establishment. 2. Any person who engages in or manages any business, occupation, or profession without first obtaining a local business tax receipt, eGGtqaatbn_a1 t+eeR68i if required, is subject to a penalty of twenty-five (25) percent of the tax l+sense due, in addition to any other penalty provided by law or ordinance. 3. Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required GGGUpatienal liGense business tax within one hundred fifty (150) days after the initial notice of tax due, and who does not obtain the required receipt is subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collection efforts., and a penalty of up to two hundred fifty dollars ($250.00). SECTION 7. AMENDMENT TO SECTION 207.06 OF THE CODE. Commencing January 1, 2007, the following subsection shall be amended as follows: Section 207.06. Issuance of Business Tax Receipt; 4Gense; compliance with state laws. No I+Eense business tax receipt shall be issued until all applicable state laws are complied with, including, but not limited to, required licensing and qualification standards. 9