§ 4.16.070. Penalties and interest for failure to pay tax.

Any person who fails to pay the tax to the city or any amount of tax required to be collected and paid to the city within the time required shall pay a penalty of twenty-five (25) percent of the tax or amount of the tax, in addition to the tax or amount of delinquent tax, plus interest, computed on the amount of delinquent tax, inclusive of penalties, at the rate of one percent per month, or fraction thereof, from the date on which the tax or the amount of tax required to be collected became due and payable to the city and until the date of payment.

(Prior code § 5-31.06)