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 Palm Springs
 Code of Ordinances
 Chapter 70. TAXATION
 Article IV. LOCAL BUSINESS TAX

  § 70-95. Due date; delinquencies.  

Latest version.

  • (a)

    Business tax receipts shall be sold by the village beginning August 1 of each year, are due and payable on or before September 30 of each year, and shall expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30. Payment of the renewal tax is required regardless of whether or not the taxpayer receives a renewal notice from the village, and the failure of the village to send a renewal notice or the non-receipt of a renewal notice by a taxpayer, shall not constitute a valid defense in any enforcement action by the village. Renewal of the receipt is not valid for more than 1 year and all receipts expire on September 30 of each year, except as otherwise provided by law. 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 of delinquency until paid. However, the total delinquency penalty may not exceed 25 percent of the business tax for the delinquent establishment.

    (b)

    Any person engaging in or managing any business, occupation or profession without first obtaining a business tax receipt if required in this article, shall be subject to a penalty of 25 percent of the tax due, 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 chapter, who does not pay the required 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 per offense as authorized by F.S. chapter 205.

    (d)

    Only those persons, businesses, occupations, or professions which are exempt pursuant to F.S. §§ 205.063, 205.064, 205.162, 205.171, 205.191, 205.192 and 205.193 shall be exempt from this article.

(Code 1994, § 58-80; Ord. No. 2007-01, § 6, 1-11-2007)

State law reference

City levy of tax, F.S. § 205.042.