5.45.090 Failure to pay tax.
If any taxpayer shall fail to pay any tax, or installment thereof, required by this chapter on or before the due date thereof, there shall be added to such tax or installment a penalty fee as follows:
1 – 15 days late | 2% of tax due; |
16 – 31 days late | an additional 2% of tax due; |
32 – 60 days late | an additional 2% of tax due; |
but in no event shall the penalty amount be less than $15.00. In addition to this penalty, the Director of Finance may charge the taxpayer interest of eight percent per annum of all taxes and fees due to each 30-day period, or portion thereof, that said amounts are past due. Any tax due under this chapter and unpaid, and all penalties thereon, shall constitute a debt to the City and may be collected by court proceedings, which remedy shall be in addition to all other remedies allowed by law. [Ord. 3560 § 31, 2002; Ord. 3432 § 1, 2000; Ord. 2300 § 9, 1981; Code 1970 § 5.32.090.]