It shall be unlawful for any person, firm, partnership, corporation or association to fail, neglect or refuse to pay any applicable occupation tax of the city on or before the day that the tax becomes due and payable. In the event that any person, firm, partnership, corporation or association fails to pay any applicable occupation tax of the city on or before the day that the tax becomes due and payable, the city shall proceed, by civil suit, to collect the amount of the tax due. All delinquent occupation taxes of the city shall bear interest at the rate of 1% per month.
(Prior Code, § 10-605) Penalty, see § 10.99
Statutory reference:
Related provisions, see Neb. RS 17-525