872.09 SUIT FOR COLLECTION; DELINQUENCY INTEREST AND SURCHARGE.
   (a)   The Finance Director may sue for the recovery of taxes due and unpaid under this chapter.
   (b)   If, for any reason, the tax is not paid when due in each year, interest at the rate of six percent per annum on the amount of such tax, and an additional surcharge of one percent on the amount of the unpaid tax for each month or fraction thereof that the tax remains unpaid, shall be added and collected. Where suit is brought for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and for imposed interest, surcharges and penalties imposed under this chapter.
(Ord. 4670. Passed 7-13-94.)