Any transient room tax and/or special transient room taxes which are not paid by the date they are due shall be subject to a penalty of 10% of the amount then due; and the total of the taxes and penalty shall bear interest at the rate of 8% per annum from the first day of the month in which the taxes were due until paid (or, in the case of the taxpayer required to make weekly tax remittances, from the first day of the week in which the taxes were due until paid).
(Ord. 3-84, passed 3-20-1984; Ord. 10-2000, passed 9-5-2000)