§ 9-143. Penalties and enforcement for noncompliance.

(a)

Any person who engages in a business, profession or occupation for which a business tax is established in this article, without having obtained such business tax receipt, shall be guilty of the violation of a county ordinance and such violation shall be punishable as provided herein.

(b)

A penalty of twenty-five (25) per cent of the tax due, in addition to any costs incurred as a result of collection efforts.

(c)

A continued violation of the provisions of this article or failure to secure a business tax receipt required by this article within one hundred fifty (150) days after the initial notice of tax due shall be deemed a misdemeanor punishable by a fine of two hundred fifty dollars ($250.00).

(d)

In lieu of penalties set forth in section 9-144(b), the provisions of this article and the rules and regulations adopted herein pertaining to the local business tax may be enforced by the Polk County Code enforcement special magistrate ("special magistrate") as enumerated herein:

(1)

The provisions of this article, and the rules and regulations adopted herein pertaining to the local business tax, shall be investigated by the Polk County tax collector, and his/her duly authorized agent or agents ("deputy tax collector") and are also designated code enforcement officers for purposes of Section 162.21, Florida Statutes, and the Polk County Code Enforcement Special Magistrate Ordinance when enforcing provisions of this article.

(2)

If, upon personal investigation, a deputy tax collector finds that a violation of this article has occurred, the deputy tax collector shall notify the violator of the tax due and provide one hundred fifty (150) days to correct the violation. Should the violation continue beyond the time specified for correction, the deputy tax collector may notify the clerical staff of the code enforcement special magistrates and request a hearing. Written notice of such hearing shall be given in accordance to the requirements of the Polk County Code Enforcement Special Magistrate Ordinance.

(3)

Upon finding a violation of this article, the special magistrate is expressly given the ability to impose a fine up to the maximum civil penalty allowed under Chapter 205, Florida Statutes.

(Ord. No. 09-070, § 13, 12-1-09)