(A) Any business entity shall pay as part of the business license fee an amount equal to 12% per annum simple interest on the fee due, but not previously paid, from the time the fee was due until the tax is paid to the city. The fraction of a month shall be counted as an entire month.
(B) Every unpaid tax due or fee imposed, including, interest thereon, shall become, from the time the tax or fee is due and payable, a personal debt of the owner or owners of the business entity or person liable therefor. Any tax or fee due and any penalties and interest as provided herein may be collected by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the city shall be entitled to recover all court costs and reasonable attorney’s fees incurred by it in enforcing any of the provisions herein for the collection of taxes and fees due and owing.
(Ord. 2010-08, passed 9-20-2010)