(a) The liquor occupation tax levied by section 6-106 shall be due and payable to the licensing administrator prior to the date of issuance or renewal of any fermented malt beverage or malt, vinous, or spirituous liquor license under this article. At the request of the licensing authority, the licensee shall submit copies of any lease agreements, assignments of current leases, partnership agreements, or articles of incorporation at this time.

(b) Upon receipt of such tax from the licensee, the licensing administrator shall execute and deliver to the licensee a receipt showing the name of the licensee, the date of payment, the annual period for which such tax is paid and the place at which such licensee conducts business.

(c) The licensee shall, at all times, keep a current receipt posted in a conspicuous place at his or her place of business.

(d) A penalty of $50.00 per month shall be imposed on the licensee for any delinquent taxes from the first day of the delinquency until such tax is paid or collected. (Code 1979, § 5-28; Ord. No. 97-43, §§ 3, 17, 8-18-1997)