(A) These revenues shall be due and payable to the city’s Director of Finance no later than the thirtieth day following the last day of each month, together with a return on a form furnished by or obtained from the city’s Director of Finance. The tax return form shall be accompanied by a check for the total amount of tax and any penalties then due and owing.
(B) Any tax imposed by this section which shall remain unpaid after it becomes due and payable, as set forth herein, shall have added to it a penalty of 10% of the tax due, regardless of the period of any delinquency, together with interest at a rate of 2% for each month of delinquency or fraction thereof until paid. For example, taxes to be paid in the sum of $100 for a particular month would then result in a tax bill of $100 principal sum of tax, plus $10 for the 10% penalty, plus $24 for 12 months’ delinquency, totaling $134, if the original $100 tax was not paid for a period of 12 months past its due date. The tax imposed by this section shall be in addition to other general taxes and the occupational or business license tax presently in force.
(Prior Code, § 117.02) (Ord. 4, passed 2-8-1993)