(A) All city taxes, except ad valorem taxes on motor vehicles, shall become delinquent on January 1 following their due dates.
(B) For tax bills of all taxpayers who fail to pay same on or before December 31, 2020, there shall be added by way of penalty, an amount equal to 5% from January 1, 2021 until January 31, 2021 and 21% per annum from February 1, 2021 until paid, and such delinquent taxpayer shall also pay all costs and expenses incidental to any action taken by the city for collection of such tax bill in accordance with KRS 91A.070.
(Ord. 3-1984, passed 10-4-84; Am. Ord. 011-87, passed 10-5-87; Am. Ord. 006-90, passed 10-1-90; Am. Ord. 005, passed - -93; Am. Ord. 004-95, passed 10-4-95; Am. Ord. 008, passed 10-7-96; Am. Ord. 03-2020, passed 10-5-20)