A person or business entity subject to the license fee may be subject to a penalty equal to 10% of the tax due for each calendar month or fraction thereof if the person or business entity fails to pay the license fee on or before the due date prescribed for filing. The total penalty levied pursuant to this section shall not exceed 30% of the total license fee due. In addition to the penalties described in this section, any person or business entity shall pay, as part of the license fee due, an amount equal to 12% per annum simple interest on the fee shown due, but not previously paid, from the time the license fee was due until the license fee is paid. A fraction of a month is counted as an entire month.
(Ord. 2017-12, passed 12-11-2017; Ord. 2020-11, passed 6-22-2020)