ARTICLE I. BUSINESS LICENSE TAX IN GENERAL; ADMINISTRATION

Sec. 14-10. Payment of tax; extensions of time.

(a) Any license taxes imposed by this chapter, except as herein provided, which are not based on gross receipts, shall be paid with the application for a license. If the license tax is measured by the gross receipts of the business, the tax shall become due and payable on or before March 1 of each license year. In all cases where the person shall begin the business, profession, trade or occupation upon which a license tax is imposed after the first day of January of each year, such license tax shall become due and payable within thirty (30) days of the time such person engages in business in the county. All licenses issued and license taxes imposed under the provisions of this chapter upon the gross receipts of a business, trade or occupation conducted by a corporation or partnership shall be issued to and paid by the corporation or partnership, and when so paid, it shall be deemed to discharge the license tax liability of the members of such partnership insofar as it relates to partnership business.

(b) The commissioner of revenue may grant an extension of time in which to file an application for a license, for reasonable cause. The extension may be conditioned upon the timely payment of a reasonable estimate of the appropriate tax; the tax is then subject to adjustment to the correct tax at the end of the extension, together with interest from the due date until the date paid and, if the estimate submitted with the extension is found to be unreasonable under the circumstances, with a penalty of ten percent (10%) of the portion paid after the due date.