§ 2-4-39. Penalties  


Latest version.
  • (a) Should any business or occupation tax or administrative fee imposed by this article remain due and unpaid for ninety (90) days from the due date of the tax or fee, the person, firm or corporation liable for the tax or fee shall be subject to and shall pay a penalty of ten (10) percent of the tax or fee due. Taxes and fees which remain unpaid for twelve (12) months from the due date of the tax or fee shall be subject to interest charges of one and one-half (1½) percent per month for each month or portion thereof in which the same remain unpaid after the twelfth month of delinquency.

    (b) In addition to any other remedies provided by law for the collection of the occupation tax and administrative fee provided by this article, the officer charged with the collection of the tax or fee shall be authorized to issue executions against delinquent taxpayers for the amount of the taxes or fees due.

    (c) If a nulla bona entry has been entered by the proper authority upon an execution issued by the officer charged with the collection of the tax or fee against any person, firm, or corporation defaulting on its obligation to pay the tax and fee imposed hereby, the person against whom the entry is made shall not be allowed or entitled to have or collect any fees or charges whatever for services rendered after the entry of the nulla bona, and the business license issued to said person, firm or corporation shall be subject to revocation after due notice and a hearing before the board of commissioners of Henry County. If, at any time after the entry of a nulla bona has been made, the person against whom the execution issues pays the tax and administrative fee in full together with all interest and costs accrued on the tax, the taxpayer may collect any fees and charges due as though there had never been any default in the payment of the tax.

    (d) Lien for delinquent tax. In addition to the other remedies provided for in this article the collection of the occupation tax levied in this article, the tax commissioner, upon any tax or installment of such tax becoming delinquent and remaining unpaid, shall issue execution for the correct amount of such tax against the persons, partnership, or corporation liable for such tax, which such execution shall bear interest at the rate of twelve (12) percent per annum from the date when such tax or installment becomes delinquent and the lien shall cover the property of the person, partnership, or corporation liable for such tax, all as provided by ordinances of the county and state law. The lien of such occupation tax shall become fixed on and date from the time when such tax or any installment thereof becomes delinquent. The execution shall be levied by the county marshal upon the property of defendant located in such jurisdiction, and sufficient property shall be advertised and sold to pay the amount of such execution, with interest and costs. All other proceedings in relation thereto shall be had as is provided by the ordinances of the county and the laws of the state, and the defendant in such execution shall have rights of defense, by affidavit of illegality and otherwise, which are provided by the applicable laws in regard to tax executions. When a nulla bona entry has been entered by proper authority upon an execution issued by the tax commissioner against any person defaulting on the occupation tax, the person against whom the entry was made shall not be allowed or entitled to have or collect any fees or charges whatsoever for services rendered after the entry of the nulla bona. If, at any time after the entry of the nulla bona has been made, the person against whom the execution issues pays the tax in full together with all interest and costs accrued on the tax, the person may collect any fees and charges due him as though he had never defaulted in the payment of the taxes.

(Ord. No. 95-03, 5-1-95; Ord. No. 07-02, § 2, 2-6-07)