If any person responsible for paying or remitting any municipal tax, fee or other charge fails to timely pay and remit amounts due the municipality, such person shall be liable and shall pay to the municipality all reasonable costs and amounts incurred by the municipality in collecting the delinquent amounts. The municipal official responsible for collecting the tax, fee or charge is authorized to collect such costs and amounts in the same manner as the tax, fee or charge. Without limiting the generality of the foregoing, reasonable costs and amounts for which a delinquent person shall be liable include, but are not limited to, filing and recording fees, release fees, court costs, bad check charges, postage, copy charges, court reporter charges, search costs and similar items incurred by the municipality reasonably attributable to the delinquency as determined by the responsible municipal official. (Alternative: the responsible municipal official may waive collection of all or any party of such costs for good cause shown.)
(Ord. 065, passed 10-18-2007) Penalty, see § 36.99