§ 44-40. Date due; penalty.

(a)

Any occupation tax or regulatory fee due pursuant to this article shall be due and payable annually on January 1. In the event that any person commences business or initially engages in a regulated activity in Georgetown-Quitman County after January 1 in any year, the tax and/or fee shall be due and payable on the date of the commencement of the business or regulated activity.

(b)

Any individual, business or practitioner subject to any occupation tax or regulatory fee imposed by this article which is unpaid for 90 days after the date on which payment was due shall be subject to a penalty of ten percent of the tax or fee due.

(Ord. No. 03-07, § J, 9-11-07)