§ 13-21. Due date; delinquency.

(a)

All license taxes levied herein shall be due and payable on January 1st of each year and all unpaid license taxes shall become delinquent on June 1st of each year. A penalty of five (5) percent per month shall be added to the amount of tax due and payable to this municipality along with the tax due. The amount of any monetary penalty assessed pursuant to this section shall not be greater than twenty-five (25) percent of the total amount of the tax due. The collection of delinquent accounts shall be enforced in accordance with R.S. 22:1076 and 47:1601.

(b)

Pursuant to R.S. 33:361, the Mayor of the Town of St. Francisville hereby is authorized to enter into agreement with the Louisiana Municipal Advisory and Technical Services Bureau Corporation for collection of current and/or delinquent license taxes, and the said mayor hereby is authorized to execute any and all forms and other documents essential thereto.

(Code 1979, §§ 10-3002, 10-3003; Ord. No. 1987-5, § 2, 9-8-87; Ord. No. 1994-1, 3-22-94; Ord. No. 2001-6, 11-27-01)

Note— The effective date of this section is January 1, 2002.