§ 9-1-13. Penalty for continuing business, etc., without new license.

(a)

If any person shall continue the business after the expiration of a license previously issued, without obtaining a new license, such person shall, if the failure to obtain a new license is continued for one month, be subject to a penalty, in addition to that imposed by section 9-1-12, of 10 percent of the amount of the license tax which was due and payable at the beginning of the month, but such penalty shall in no case be less than $10. The penalty shall be assessed and paid along with the license tax and shall become a part of the license tax. However, a penalty under this section shall not be imposed or if imposed, shall be abated by, the director if the failure to obtain a new license was not the fault of the licensee. In order to demonstrate lack of fault, the licensee must show that he acted responsibly and that his failure to obtain a new license was due to events beyond his control. The term "acted responsibly" means that (i) the licensee exercised the same care that a reasonable and prudent person engaged in business would have exercised in determining the filing obligations for the business, and (ii) the licensee undertook significant steps to avoid or to mitigate his failure, such as promptly rectifying the failure once discovered.

(b)

If the failure to obtain a new license is continued for a longer period than one month, the person shall be guilty of a misdemeanor and, unless otherwise specifically provided by law, shall on conviction thereof be fined not less than $5 nor more than $500 for each separate offense committed after the expiration of the month. The taxes and penalty provided for in this section shall also be assessed against such person and collection thereof enforced in the manner provided by law for the enforcement of the collection of other taxes.

(c)

If the person who has failed to obtain a new business license shall, upon demand, fail or refuse to file with the director the information necessary to enable the director to assess a license tax according to the basis provided by law, the director shall assess such license tax upon the best information he or she can obtain, adding thereto the penalty prescribed by law. (Ord. No. 3834, 11/18/95, Sec. 2)