§ 36.05. Persons Engaging in Business Without a Business Tax Receipt; Penalty.

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Any person engaging in or managing any business, occupation or profession without first obtaining a Business Tax Receipt as required by this chapter, shall be subject to a penalty of twenty-five percent (25%) of the business tax determined to be due. This penalty is in addition to the penalties provided in Sections 36.04. The penalties and civil sanctions set forth in this Chapter, for the delinquent payment of business taxes are exhaustive and to the exclusion of any and all other penalties and sanctions. Consistent therewith, the general penalty provisions under section 1.08 of the City of Orlando Code shall not be applicable to the delinquent payment of business taxes.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)

                    
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