Any restaurant tax which remains unpaid after it becomes due, as set forth herein, shall have added to it a penalty of ten percent (10%), and shall pay as part of the tax an amount equal to six percent (6%) per annum simple interest on the tax shown due but unpaid, from the time the tax was due until the tax is paid to the city. A fraction of a month is counted as an entire month. Further, any person or business who shall fail, neglect, or refuse to properly complete and file a return as required herein or pay the tax imposed herein, or any portion thereof, shall be subject to the penalties set forth in § 34.53.
(Ord. 24:98, passed 10-22-98; Am. Ord. 09:2008, passed 3-10-08; Am. Ord. 35:2008, passed 10-13-08; Am. Ord. 33:2019, passed 12-9-19)