If any person, taxpayer or retailer liable for the payment of a tax has repeatedly failed, neglected or refused to pay the tax within the time specified for the payment, and the Director has been required to exercise enforcement proceedings three (3) or more times through the issuance of a notice of determination, assessment and demand for payment to enforce collection of any taxes due, the Director is hereby authorized to assess and collect the amount of the taxes due together with all interest and penalties provided by law and also an additional amount of fifty dollars ($50.00) which is imposed to compensate the City for administrative and collection costs incurred in collecting the delinquent taxes. The Director may modify or abate in full the cost of collection for good cause shown. (Ord. 85-274; Ord. 91-161; Ord. 01-42)