If any person, company, or corporation fails or neglects to pay the occupation taxes as provided herein on or before the day they become due and payable, the city may then proceed by civil suit to collect the amount due. All delinquent taxes shall bear interest at the rate of 1% per month until paid. After default for six months, a penalty of 5% shall be added in addition to the interest charge.
(Prior Code, § 110.09) (Ord. 2008-2.2, passed 4-14-2008) Penalty, see § 10.99