§ 37.03 DELINQUENCY.
   (A)   All city taxes, except ad valorem taxes on motor vehicles, shall become delinquent on January 1 following their due dates.
   (B)   Any taxes not paid by the date when they become delinquent shall be subject to a penalty of 6% on the taxes due and unpaid.
   (C)   All real taxes shall be collected by the County Sheriff for a commission fee of 4% of the amounts collected, as provided under KRS Chapter 134.
(Prior Code, § 36.03) (Ord. 221.0, passed 8-9-1982)