§ 39A.21 COLLECTION SERVICE FEE FOR UNPAID INCOME TAX.
   (A)   City Council hereby establishes a collection fee of up to 33.33% of the balance of the unpaid income tax.
   (B)   The collection service fee shall be automatically assessed once any account is turned over to a collection agency.
(Ord. 18-02-008, passed 2-12-2018)