If the matter of a report not being filed, or taxes not being paid, when due, is forwarded to the City Attorney for action, an amount equal to 15% of the taxes, penalties and interest finally determined to be owing and payable shall be added to such amount as attorney fees and costs of collection. In the event that any action is required to be filed in any state court to obtain the required report or to collect delinquent taxes, the person(s) responsible for collecting the taxes and filing the report shall be liable to the city for its reasonable attorney fees and costs, provided that such attorney fees shall in no event be less than 15% of the total amount of taxes, penalties and interest due and payable.
(Ord. 2019-008, passed 10-15-2019)