Unless waived by the Judge/Executive for purposes for fairness in application of the license fee, any retailer who fails to remit and pay the license fees to the county when the same becomes due shall be charged a penalty of 5% if the delay is not more than one month, or fraction thereof, with an additional 5% for each additional month or fraction thereof, but not over a total of 25% of the amount of such unpaid license fees and interest shall be payable on all license fees and penalties imposed by this subchapter which remain unpaid at a rate equal to the tax interest rate from the date such amounts were due until the date paid.
(Ord. 430.8, passed 12-27-94) Penalty, see § 40.99