§ 12-25. When due and payable; interest on delinquent taxes.

(a)

The occupational license tax levied in accordance with this article shall be due and payable annually to the parish, in advance, on or before January 1 of each year. Such license tax shall become delinquent if not paid by March 1 of the year for which it is due.

(b)

In the case of a failure to pay license tax timely or once the payment becomes delinquent, the specific penalty shall be five percent of the total tax due if the failure or delinquency is for not more than 30 days, with an additional five percent for each additional 30 days or fraction thereof during which the failure or delinquency continues, not to exceed 25 percent of the tax in the aggregate.

(c)

All delinquent license taxes shall bear interest at the rate of 12 percent per annum from date of delinquency until paid.

(Code 1985, § 13-25; Ord. No. 2559, 10-26-1988; Ord. No. 4223, 4-22-2004)