(A) All license fees imposed hereby which remain unpaid after they become due shall bear interest at the rate of 1% per month and any person who failed to pay the license fees when the license fees became due shall also be charged a penalty of 5% if the delay is not more than one month, with an additional 5% for each additional month or fraction thereof, but not over a total of 25% of the amount of the unpaid license fees. If any portion of the license is unpaid due to fraud, 50% of the license fee is added as a penalty, in addition to any other penalty herein provided.
(B) In addition to the penalties contained herein and in § 110.99 of this chapter, the city may enforce the collection of the residential rental property license fee, penalty and interest thereon, by civil action in a court of appropriate jurisdiction.
(C) The Board of Appeals, as established by § 110.13 of this chapter, is empowered to act on appeals related to the residential rental property license fee to the same extent as they are empowered to hear appeals related to other license fees and taxes.
(1984 Code, § 110.98) (Ord. O-26-85, passed 5-14-1985)