A person applying for the first license for a newly established business shall pay the minimum tax as provided in Section 9.04.230 or 9.04.235 of this chapter. In addition, a registration fee in the amount of twenty-five dollars shall be paid within fifteen days from the date of commencement of business activity. The purpose of this fee is to offset a portion of the administrative costs. Failure to register shall subject the taxpayer to penalty and interest the same as provided for by Section 9.04.110. (Ord. 5844-NS § 1, 1987: Ord. 5830-NS § 2, 1987: Ord. 5017-NS § I (part), 1977)