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complied with the terms and provisions of this Chapter. <br /> (B) Any sign, advertisement, building occupancy, directory <br /> listing or activity indicating that a business, calling, <br /> profession or occupation is being conducted at a location within <br /> this municipality shall be prima facie evidence that the person <br /> is liable for a license certificate. <br /> (C) Any person owing delinquent license taxes shall be <br /> required to pay such delinquent license taxes before being issued <br /> a new license tax certificate. <br /> Section 3: IMPOSITION AND LEY OF TAX. <br /> (A) A license tax hereby is imposed and levied upon and <br /> shall be collected from every person exercising the privilege of <br /> carrying on or engaging in any business, profession or occupation <br /> specified or described in this Chapter, and who maintains a <br /> permanent business location or branch office - within this <br /> municipality or within jurisdiction prescribed in Florida State <br /> Statutes and any person who transacts any business or engages in <br /> any occupation or profession in interstate commerce where such <br /> license tax is not prohibited by Section 8, Article 1 of the <br /> United States Constitution. The license tax amount prescribed in <br /> the applicable fee section of this Chapter, or prescribed <br /> elsewhere in this Chapter or elsewhere in this Code, is the <br /> amount payable as a license tax for exercising the privilege of <br /> carrying on or engaging in any such business, profession, or <br /> occupation, for each license year or such shorter period as may <br /> be specified in this Code . <br /> (B) Whenever any business, occupation or profession shall <br /> fall into more than one of the classifications contained in the <br /> schedule set forth in this Chapter, such occupation, business, or <br /> profession shall be requir_ed___to _ comply . - with—the ___.lic.en.se- <br /> requirements and to pay the license tax imposed under or <br /> pertaining to each classification or privilege. <br /> Section 4: FAILURE OF DUE NOTICE. <br /> It shall be no defense of nonpayment of any license fee <br /> required by this Chapter that the licensee did not receive any <br /> bill or notice that the same was due from the City. <br /> Section 5: OCCUPATIONAL LICENSE; DATES DUE AND DELINQUENT, <br /> PENALTIES, PRORATION. <br /> (A) Licenses to be renewed under this Chapter shall go on <br /> sale beginning September 1st of each year and shall be due and <br /> payable on October 1st of each year and shall expire on September <br /> 30th of the succeeding year. Any license not renewed on or <br /> before October 1st shall be considered delinquent and subject to <br /> a delinquency penalty of ten percent ( 10%) between October 1st <br /> and October 31st, plus an additional five percent ( 5% ) for each <br /> month of delinquency thereafter- until paid; provided that the <br /> total delinquency shall not exceedtwenty-five percent ( 25%) of <br /> the occupational license fee. <br /> (B) Part year license ; limitation. <br /> For each license issued between October 1st and April 1st of <br /> each year the full amount of license tax hereby imposed shall be <br /> paid, and for each license issued on or after April 1st of each <br /> year, one-half of the total amount of the license shall be paid. <br /> This section shall not apply to licenses authorized to be issued <br /> for a period of one week or less. No license shall be issued for <br /> a period less than six ( 6) months except as herein otherwise <br /> specifically stated. <br /> Section 6: PERSONS ENGAGING IN BUSINESS WITHOUT A LICENSE; <br /> PENALTY. <br /> O,R, 2O4 € PAGEO637 <br />