(a) When a tax becomes delinquent, a penalty of 10% of the amount of the delinquent tax will be added to the amount of tax due. If the tax remains unpaid sixty (60) days after becoming delinquent, an additional penalty of 25% of the amount of the delinquent tax (excluding accrued interest and the initial penalty) will be added to the amount of tax due.
(b) On the first of each month that a tax is delinquent, interest in the amount of 1.5% of the delinquent amount, excluding penalties and interest, will be added to the amount of tax due.
(c) A business operator may apply to the tax administrator for a reduction or waiver of any accrued penalties or interest, and the tax administrator may reduce or waive any accrued penalties or interest upon a finding of good cause.
(Ord. 5581 § 1 (part), 2022)