Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-58 Liability of officers and agents; failure to file occupation tax return.

    All persons subject to the occupation tax levy pursuant to this article shall be required to file the  necessary occupation tax return and pay any applicable occupation tax for such business as described in this article, and in default thereof the officer or agent soliciting for or representing such persons shall be subject to the same penalty as other persons who fail to file such return and pay such tax. Every person commencing business in Thomasville after January 1 of each year shall likewise file the return and pay the tax herein provided for before commencing same; and any  person transacting, or offering to transact in of the kinds of business, trade, profession or occupation without first having filed such return and paid such tax, shall be subject to penalties  provided thereof.

(Ord. of 12-27-95(3),  I)