Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-55 When tax due and payable; effect of transacting business when tax delinquent; occupation tax transferable; refunds.

    (a)    Each such occupation tax shall  be for the calendar year 1996 and succeeding calendar  years thereafter unless otherwise specifically provided. Such occupation tax shall be payable on  January 1 of each year and shall, if not paid by April 15 of each year, be subject to penalties for  delinquency as prescribed in this article. On any new profession, trade or calling begun in  Thomasville in 1996 or succeeding years thereafter, the application and tax shall be delinquent if not filed immediately upon beginning business and a ten (10) percent penalty imposed. The tax herein provided for shall be issued by the city clerk and if any person, firm or corporation whose duty it is to file the application and pay the occupation tax shall, after such occupation tax  becomes delinquent, transact or offer to transact in Thomasville any of the kind of profession, trade  or calling subject to this article without first having filed the application and paid such tax, such offender shall, upon conviction by the municipal court judge, be punished by a fine not to exceed seven hundred fifty dollars ($750.00) or imprisonment not to exceed thirty (30) days, provided, however, that the city clerk, when in his judgment circumstances seem to warrant, may grant an extension of time, in no case exceeding ninety (90) days, within which time to file application and  pay the occupation tax. No penalty rate will be charged on any tax on which an extension of time has been granted.

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

    (c)    Occupation tax may be transferred to a new owner of an existing business if written notice is provided by the existing owner(s). If the existing owner(s) elects to transfer the occupation tax  certificate to the new owner, then the new owner shall only be subject to the administrative fee.

    (d)    If a business ceases operation  within a year for which an occupation tax has been paid, the  paid fee may be refundable in proportion to the number of months remaining in the year, but there  shall be in any calculation made the sum of the administrative fee deducted from such calculated refund. Transaction of business during any month or portion thereof, for the purpose of this  section, shall be deemed to have continued business for the entire month. Such refund must be  applied for within sixty (60) days of the discontinuance of the business or corporation.

(Ord. of 12-27-95(3),  I)