193.87 FAILURE TO PAY TAX.

   If a taxpayer that has made the election allowed under 193.80 of the Codified Ordinances fails to pay any tax as required under sections 193.80 to 193.95 of the Codified Ordinances, or any portion of that tax, on or before the date prescribed for its payment, interest shall be assessed, collected, and paid, in the same manner as the tax, upon such unpaid amount at the rate per annum prescribed by section 5703.47 of the Revised Code from the date prescribed for its payment until it is paid or until the date an assessment is issued under section 193.90 of the Codified Ordinances, whichever occurs first. (Ord. 18-051. Passed 2-20-18.)