(A) All city taxes, except ad valorem taxes on motor vehicles, shall become delinquent on January l following their due dates.
(B) Any taxes not paid by the date when they become delinquent shall be subject to a penalty of 10% per annum until paid. In addition, interest in the amount of 10% of the tax due shall be added to the bill for every month or fraction thereof from January 1 until the date of payment.
(C) Delinquent taxes shall be collectable under the provisions of the state law relating to the collection of delinquent taxes by home rule cities.
(Prior Code, § 36.03)