§ 3-1.126. Business taxes: Delinquencies: Penalties.  


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  • For failure to pay the business tax required by the provisions of this chapter prior to the delinquency date, the Finance Director shall add a penalty of Ten and no/100ths ($10.00) Dollars or ten (10%) percent of the business tax, whichever is the greater, on the first day of each month after the delinquency thereof; provided, however, the total amount of such penalty to be added in no event shall exceed 100 percent of the amount of the business tax due.

(§ 1, Ord. 554, eff. January 11, 1984)