§ 22-13. Delinquency; enforcement.

(a)

Local business tax receipts that are not renewed when due and payable are delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent penalty for each subsequent month or portion thereof that the delinquency tax remains paid. However, the total delinquency penalty may not exceed 25 percent of the local business tax for the delinquent establishment.

(b) Any person engaging in or managing any business, occupation or profession without first obtaining a local business tax receipt, if required in accordance with this ordinance, shall be subject to a penalty of 25 percent of the license, in addition to any other penalty provided by law or ordinance.

(c)

Any person who engages in any business, occupation, or profession covered by this article, who does not pay the required local business tax within 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 $250.00.

(d)

All costs of collection and enforcement of the terms of this article, to include attorneys' fees whether or not litigation is commenced, shall be the responsibility of the person or corporation for which a receipt is or was required.

(e)

Notification of violation to the business owner or property owner when applicable will be mailed certified mail or hand delivered when possible and serve as the initial notice of tax due in compliance with section 22-13(c).

(f)

As an additional means of ensuring compliance with the provisions of this ordinance, the City of Deltona Special Magistrate shall have jurisdiction and authority to hear and decide alleged violations occurring in the corporate limits of the City and to impose administrative fines and liens for violations. Proceedings before the Special Magistrate shall be governed by its rules and procedures, and F.S. Ch. 162.

(Ord. No. 10-2007, § 1, 6-4-2007; Ord. No. 05-2009, § 1, 3-16-2009)