Any person who fails to pay a business license tax when due shall be assessed by the City Clerk a penalty of 10% per month to a maximum of 100% of the business tax due. The penalty shall be imposed if the taxes are not paid within 30 calendar days after the due date of the taxes; provided, that if the last day for payment of the tax falls upon a holiday, then the time for payment of the tax, without the imposition of a penalty, shall be extended to the next succeeding day during which the city offices are open for business.
('83 Code, § 5.04.130) (Am. Ord. 1109, passed 12-20-95) Penalty, see § 10.99