Any entity that fails to pay the fees required by this chapter within 15 days after the due date shall pay in addition to the taxes a penalty for nonpayment in the sum equal to 25% of the total amount due. Additional penalties will be assessed in the following manner: 10% shall be added on the first day of each calendar month following the month of the imposition of the 25% penalty if the fee remains unpaid—up to a maximum of 100% of the fee payable on the due date. Receipt of the fee payment by the city shall govern the determination of whether the fee is delinquent. Postmarks will not be accepted as adequate proof of a timely payment.
(Ord. 19-12, passed 4-21-2020)