§ 10-42. When due; delinquency.

(a)

All license taxes levied in this article shall be due and payable annually on January first of each calendar year for which the license is due, except that for a new business commencing after January first of any calendar year, the first license shall be due and payable on the date the business is commenced.

(b)

All licenses unpaid after the last day of February of the calendar year for which they are due or, in the case of a new business, unpaid on the date such business is commenced shall be deemed delinquent and subject to the payment of delinquent interest and penalty. Delinquent interest and penalty shall be computed from March first of the calendar year for which they are due.

(c)

For ongoing businesses which cease operation between January first and the last day of February of the current license year, the license for the year shall be based on their gross receipts for the prior year, divided by three hundred sixty-five (365) and multiplied by the number of days in which they were in operation.

(Ord. No. 1065, § 5, 11-17-81)

State law reference

Due date and payment of tax, R.S. 47:343.