§ 110.12 DELINQUENT LICENSE TAXES; PARTIAL PAYMENT.
   (A)   For nonpayment of all or any part of the correct license tax, the License Official may levy and collect a late penalty of 5% of the unpaid tax for each month or portion thereof after the due date until paid. The maximum penalty is 30% per year.
   (B)   Partial payment may be accepted by the License Official to toll imposition of penalties on the portion paid; provided, however, no business license shall be issued or renewed until the full amount of the tax due, with penalties, has been paid.
(Ord. 21064, passed 9-14-21)