If any tax imposed herein is not paid when due, a late payment penalty equal to five percent of the unpaid tax shall be added for each month, or any portion thereof, that such tax remains underpaid and the total of such late payment penalty shall be paid along with the tax imposed herein. In addition to the five percent penalty imposed above, any retailer participating in community festivals which does not timely file or pay the Food and Beverage Tax, will be denied necessary permits to participate in any future community festivals or events. (Ord. 2171-22, 4-26-2022)