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ORDINANCE NO. 2009- o09 <br />AN ORDINANCE OF THE BOARD OF COUNTY <br />COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA <br />AMENDING INDIAN RIVER COUNTY CODE SECTION 207.05 <br />"TERM OF BUSINESS TAX RECEIPT; DUE DATES; AND <br />PENALTIES" TO CHANGE THE BEGINNING SALE DATE OF <br />BUSINESS TAX RECEIPTS FROM AUGUST 1ST TO JULY 1ST <br />OF EACH YEAR; PROVIDING FOR CODIFICATION; PROVIDING <br />FOR SEVERABILITY; AND PROVIDING EFFECTIVE DATE. <br />BE IT ORDAINED by the Board of County Commissioners of Indian River <br />County, Florida that: <br />SECTION ONE: <br />Section 207.05. Term of business tax receipt; due dates; and <br />penalties, is hereby amended to read as follows: <br />(1) All business tax receipts shall be sold by the tax collector beginning <br />July 1 of each year, are due and payable on or before September 30 of each <br />year, and expire on September 30 of the succeeding year. If September 30 falls <br />on a weekend or holiday, the business tax is due and payable on or before the <br />first working day following September 30. There are no partial receipts. <br />Receipts that are not renewed when due and payable are delinquent and subject <br />to a delinquency penalty of ten (10) percent for the month of October, plus an <br />additional five (5) percent penalty for each subsequent month of delinquency until <br />paid.. However, the total delinquency penalty shall not exceed twenty-five (25) <br />percent of the business tax for the delinquent establishment. <br />(2) Any person who engages in or manages any business, occupation, or <br />profession without first obtaining a local business tax receipt, if required, is <br />subject to a penalty of twenty-five (25) percent of the tax due, in addition to any <br />other penalty provided by law or ordinance. <br />(3) Any person who engages in any business, occupation, or profession <br />covered by this chapter, who does not pay the required business tax within one <br />hundred fifty (150) days after the initial notice of tax due, and who does not <br />obtain the required receipt is subject to civil actions and penalties, including court <br />costs, reasonable attorneys' fees, additional administrative costs incurred as a <br />result of collection efforts, and a penalty of up to two hundred fifty dollars <br />($250.00). <br />1 <br />Coding: Words/letters/numbers underscored are additions to text; words struelk th are <br />deletions. <br />