§ 21-56. When tax due and payable; effect of transacting business when tax delinquent.

(a)

Each such occupation tax shall be for the calendar year 1996 and succeeding calendar years thereafter unless otherwise specifically provided. Said registration and occupation tax shall be payable January 1 of each year and shall be delinquent if not paid by March 1 of each year, [and] be subject to penalties for delinquency as prescribed in section 21-63 of this chapter. On any new profession, trade or calling begun in the City of Dublin in 1996 or succeeding years thereafter, the registration and tax shall be delinquent if not obtained immediately upon beginning business and a ten (10) per cent penalty imposed. The tax registration herein provided for shall be issued by the city marshal and if any person, firm or corporation whose duty it is to obtain a registration shall, after said registration or occupation tax becomes delinquent, transact or offer to transact, in the City of Dublin, any of the kind of profession, trade or calling in this article specified without having first obtained said registration such offender shall, upon the conviction of the city judge, be punished by a fine not to exceed one thousand dollars ($1,000.00) or imprisonment not to exceed sixty (60) days, either or both in the discretion of the court as prescribed in section 1-10 of the official Code of the City of Dublin.

(b)

In addition to the above remedies, the marshal may proceed to collect in the same manner as provided by law for tax executions.

(Ord. No. 94-9, 11-3-94; Ord. No. 95-12, 10-5-95)