(a)    All taxes imposed by this chapter, including declarations and estimated payments, and also including taxes withheld from wages by an employer and remaining unpaid after they have become due, shall bear interest on the amount of the unpaid tax at the rate of six percent (6%) per annum.
   (b)    Failure of a landlord to file the required annual reports regarding tenants shall result in a penalty in the amount of twenty-five dollars ($25.00) per license.
   (c)    Any person required to file a tax return with the City who fails to timely file a return shall be liable to pay a penalty of twenty-five dollars ($25.00) even if no tax is found to be due.
   (d)    The Tax Administrator may abate interest or penalties, or both.
(Ord. 60-2012.  Passed 11-19-12.)