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Code board orders delinquent business-tax payments, penalties and potential liens for multiple properties
Summary
At its March 26 meeting the Code Enforcement Board entered orders requiring multiple delinquent business-tax accounts to pay outstanding mercantile taxes, assessed statutory penalties and directed staff to record liens if payment is not made by April 23, 2025.
The Town of Lake Clarke Shores Code Enforcement Board on March 26 addressed a series of delinquent business-tax accounts and entered orders requiring respondents to pay the outstanding mercantile/business tax amounts plus statutory delinquency penalties. For cases that remain unpaid by April 23, 2025 the board directed staff to record liens in Palm Beach County public records.
Staff presented multiple cases (25-0061, 25-0062, 25-0064, 25-0065, 25-0066, 25-0068 and 25-0070). The board's orders were generally consistent: require payment of the listed business-tax amount, assess the statutory delinquency penalty (noted in the hearing as up to 25%), and add the statutory additional penalty (referred to in the record as a $2.50 item); the board also authorized recording a lien if accounts remain unpaid by the April 23 deadline.
Case highlights from the hearing record: - Case 25-0061 (X's Barber / mercantile account): staff presented a business-tax amount in the range of $66.15 (annual business tax) with delinquency penalties; the board ordered payment of the tax and statutory penalties and authorized lien recording if unpaid by 04/23/2025. - Case 25-0065 (New Health Chiropractic / mercantile account): staff presented the outstanding amount for that mercantile account at $8,908.20 (as presented at the hearing) plus statutory penalties; the board ordered payment and authorized lien-recording if unpaid by the deadline. - Similar orders were entered for cases 25-0062, 25-0064, 25-0066, 25-0068 and 25-0070, all requiring payment of the annual business tax amount shown on the town's delinquent list, assessment of the statutory penalty (25%) and the statutory additional penalty, and noting potential lien-recording after the April 23 deadline.
Board members discussed the low level of the town’s annual mercantile fees and the administrative approach to calculating penalties; staff noted the town’s historical approach to applying the statutory 25% delinquency penalty and the $2.50 additional penalty. The board voted to carry the enforcement orders as presented for each delinquent account and asked staff and the town attorney to verify precise penalty calculations where the docket’s arithmetic appeared inconsistent.
The board’s action places each listed delinquent account on a 30-day compliance timeline from the March 26 hearing and signals collection steps if payments are not received.
