When any annual business transaction tax provided for in this chapter becomes due and unpaid for twenty days, and when the daily tax provided for in this chapter becomes due and unpaid, the same shall become delinquent, and the finance director shall, on the day the same becomes delinquent, add thereto an amount equal to ten percent of the total amount of a tax unpaid and delinquent as a penalty and no business tax receipt shall be issued by the finance director until all taxes that are delinquent and the penalties added thereto have been paid in full.
(Ord. 1397.05.3 § 2 (part), 1993)