§ 38.72 INTEREST AND PENALTIES ON UNPAID TAXES.
   (A)   If any tax levied by this Hotel Tax subchapter becomes delinquent, the operator responsible and liable for such tax shall pay interest on such unpaid tax at the rate of 2% per month on the unpaid balance from the date of delinquency; and,
   (B)   If any tax levied by this Hotel Tax subchapter shall not be paid by the last calendar day of the month due, the operator responsible and liable for such tax shall pay a penalty on such unpaid tax at the rate of 10% per month on the unpaid balance from the date of delinquency to a maximum of 50% of the tax.
(Ord. 1774, passed 11-21-06)