The tax levied by this section shall be due and payable when the return is filed. All taxes not paid within ten (10) days following the due date shall incur a ten percent (10%) penalty on the unpaid balance. All taxes not paid within twenty (20) days following the last day of the period shall be considered delinquent. (Ord. 2010-8, 11-16-2010, eff. 4-6-2011; amd. Ord. 2021-11, 7-19-2021)