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1. The spirituous liquor tax permit required by this chapter shall be good so long as all tax payments are made as required by this article. Except for special event liquor permits the taxes levied by section 6-7 of this article shall be paid in quarterly installments. Each quarterly installment shall be paid in advance and no later than the first day of each quarter, except that the payment of the third quarter 1988 tax shall be made no later than August 1, 1988. The special event liquor permit shall be paid in advance. No refunds will be made for any unused portion of tax liquor permits paid in advance.

2. There shall be a progressive penalty calculated from the day the tax is due as follows:

a. Ten percent for a delinquency of a calendar month or less.

b. Fifteen percent for a delinquency of a period exceeding one calendar month up through two calendar months.

c. Twenty percent for a delinquency exceeding two calendar months.

3. The City’s tax assessment period shall begin the first day of the month in which the business selling alcoholic beverages begins to operate whether such business is conducted pursuant to an interim liquor license issued by the State or pursuant to a permanent liquor license. (Code 1962, § 6-9; Ord. No. G-1440, § 1; Ord. No. G-2112, § 2; Ord. No. G-2784, § 5; Ord. No. G-3132, § 2)