5.27.010 PENALTIES.

(a) If a tax certificate is not renewed by payment of the annual business tax by the 45th day after the tax becomes due, the Tax Collector shall add to the amount due, as a penalty, 5% thereof for each 30 days or fraction thereof after the 45th day that the tax is unpaid, provided that after 150 days from said 45th day, and after 7 days' notice from the Tax Collector, the penalty shall be 100% of the tax.

(b) Double Business Taxes. Notwithstanding any other provision of this title, any person who has conducted any business in this city for which a tax payment is required, without first having paid the business tax due, and after having received seven days' notice from the collector in any year of the need to pay the tax, shall pay a business tax as follows:

If such a tax is payable in advance for a certain period the tax shall be double the amount otherwise required for such purpose and period, or double the amount otherwise required for the period during which the business has been conducted without paying the tax, whichever is the greater.