(A) If, for any reason, any tax is not paid when due, a late payment penalty at the rate of 5% of the unpaid tax shall be added for each month, or any portion thereof, that the tax remains unpaid, plus any collection costs, and the total of the late payment shall be paid along with the tax imposed hereby.
(B) If, for any reason, any tax due pursuant to this subchapter is not paid when due, penalties and interest thereon shall be imposed in accordance with the provisions of this code. If any owner is late in paying this tax three or more times within any 12-month period, owner shall, upon the third failure to pay this tax when due, become liable for all costs incurred by the city in collecting the tax for this late payment and for all subsequent late payments, including, but not limited to, staff time, attorney fees, and the costs of notice, publication, and court costs and fees.
(Ord. 9391, passed 11-18-2019) Penalty, see § 45.999