What are the penalty and interest charges?

Penalty of 25% of the license fee, plus 1.5% interest of the license fee per month. 

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1. What are the penalty and interest charges?
2. Why do I need to provide my annual gross receipt amount?
3. What is an annual gross receipt amount?
4. Why am I being charged for multiple years?
5. When do late fees start accruing?
6. How much is a business license?
7. Is there a fee to change my business address?