Taxes remaining due and unpaid from and after the last day of the calendar month following the quarter for which such taxes are due and payable shall draw interest at the rate of the prime rate plus one percent, as published in The Wall Street Journal on the first day of the calendar year for which the tax is due and unpaid, beginning 60 days from the last day of the quarterly period for which such taxes are payable.
(Ord. 2019-008, passed 10-15-2019)