(A) If for any reason a tax imposed under this article is not paid when due, a late fee shall be added and collected as follows. For the first late payment, $50 or 2% of the amount of tax which remains unpaid, whichever is greater; for the second late payment, $100 or 2% of the amount of tax which remains unpaid, whichever is greater; and for the third and subsequent late payments, $150 or 2% of the amount of tax which remains unpaid, whichever is greater. In addition to the above late fee, beginning on the first day of the month following the month in which a late fee is assessed, interest will accrue on all unpaid taxes at the rate of 1% per month for any portion of the month taxes remain due but unpaid.
(B) Whenever any person shall fail to pay any tax as provided in this article, the village may bring or cause to be brought an action to enforce the payment of the tax on behalf of the village and reasonable attorney’s fees incurred in bringing such action in any court of competent jurisdiction.
(Ord. 2019-04-11, passed 4-1-2019)