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ORDINANCE NO. 2009- o09 AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA AMENDING INDIAN RIVER COUNTY CODE SECTION 207.05 "TERM OF BUSINESS TAX RECEIPT; DUE DATES; AND PENALTIES" TO CHANGE THE BEGINNING SALE DATE OF BUSINESS TAX RECEIPTS FROM AUGUST 1ST TO JULY 1ST OF EACH YEAR; PROVIDING FOR CODIFICATION; PROVIDING FOR SEVERABILITY; AND PROVIDING EFFECTIVE DATE. BE IT ORDAINED by the Board of County Commissioners of Indian River County, Florida that: SECTION ONE: Section 207.05. Term of business tax receipt; due dates; and penalties, is hereby amended to read as follows: (1) All business tax receipts shall be sold by the tax collector beginning July 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. 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 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, if required, is subject to a penalty of twenty-five (25) percent of the tax 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 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). 1 Coding: Words/letters/numbers underscored are additions to text; words struelk th are deletions.