§ 5.04.190. Penalty for nonpayment of annual business tax.

A.

The following are declared delinquent:

1.

Every annual business tax or portion thereof that is not paid on or before March 1st of each year; and

2.

Every registration fee and portion thereof for a newly established business, as defined in Section 5.04.030 that is not paid within thirty (30) days after commencing business.

B.

The aggregate total of all applicable penalties shall be:

March 2nd—May 1st	10%
May 2nd and thereafter	25%

 

C.

For newly established businesses, the aggregate total of all penalties shall be:

1 day delinquent—60 days delinquent	10%
61 days delinquent and thereafter	25%

 

D.

Proof of payment of Business Tax or Registration Fee. If a dispute arises regarding the date a payment was received by the city, the burden of proof is on the taxpayer. Only the following are considered proof of timely payments:

1.

Cash register receipt issued by the City of Oakland through an authorized employee to those taxpayers making payment;

2.

Certificate of mailing issued by the U.S. Post Office;

3.

Certificate of registered or certified mail issued by the U.S. Post Office;

4.

Receipt of delivery to private mail services; or

5.

Postmark issued by the U.S. Post Office.

(Ord. 12838 § 3 (part), 2007; prior code §§ 5-1.17, 5-1.17(a)—5-1.17(d))