HomeMy WebLinkAboutOrd.4396.12-03-2012BILL NO. 12-172 ORDINANCE NO. 0 / 6
AN ORDINANCE AMENDING SECTION 15-14 OF
THE CITY CODE, RELATING TO DELINQUENT
BUSINESS LICENSES
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CAPE
GIRARDEAU, MISSOURI, AS FOLLOWS:
ARTICLE 1. All of Section 15-14 of the Code of Ordinances of
the City of Cape Girardeau, Missouri, which reads as follows:
Sec. 15-14. - When taxes delinquent; penalty.
All license taxes provided for in this chapter
shall become delinquent thirty (30) days after they
become due. All delinquent licensees shall pay, in
addition to the license tax due, ten (10) percent of
such tax for each month or fraction thereof that such
tax remains delinquent.
i t reby'8ealed lh;,;Fits entirety, and a new Section 15-14 is
hereby enacted in lieu there, in words and figures, to read as
follows:
Sec. 15-14. - When taxes delinquent; penalty.
Except as otherwise provided by law, the interest
provisions of Section 144.170 RSMo and penalty
provisions of Section 144.250 RSMo relating to
delinquent sales taxes shall apply to delinquent taxes
due as a result of a license tax imposed by the terms
of the Chapter.
ARTICLE 2. It is the intention of the governing body and it
is hereby ordained that the provisions of this ordinance shall
become and be made a part of the Code of Ordinances of the City
of Cape Girardeau, Missouri, and the sections of this Code may
be renumbered to accomplish such intention.
ARTICLE 3. This ordinance shall take effect and be in force
from and after ten days after its final passage and approval.
PASSED AND APPROVED THIS C% DAY OF f)(636r , 2012.
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ITrry diger, Mayor
ATTEST: __