All occupational license fees imposed by this chapter remaining unpaid after they become due shall bear interest at the rate of 12% per annum, and the person from whom the occupational license fees are due shall further be charged a penalty of 1% of the amount of the unpaid occupational license fee for each month the fee remains unpaid. Any employer who fails or refuses to withhold the occupational license fee measured by a percentage of salaries, wages, etc., or who fails to pay the money, after withholding the same, to the City Clerk at the time it is due as provided under the terms of this subchapter, shall be liable for the amount due, and it shall bear interest at the rate of 12% per annum in addition to which a penalty of 1% of the amount shall be added for each month or fraction of a month the occupation license fees remain unpaid.
(Ord. 2017-12, passed 12-11-2017; Ord. 2020-11, passed 6-22-2020)