(a) All taxes, interest and penalties due and unpaid under this article, shall be recoverable by the City Solicitor as other debts due the city are now by law recoverable.
(b) All taxes due under this article shall bear interest at the rate of 0.5% per month, or fractional part thereof, from the day they are due and payable until paid.
(c) If any taxpayer neglects or refuses to make any return or payment as herein required, a penalty of 10% of the amount of tax due shall be added by the License Tax Officer and collected by him or her.
(d) Where enforcement action is taken in connection with the recovery of any tax, the taxpayer shall, in addition, be responsible and liable for collection costs, including but not limited to attorney fees.
(Ord. 4725, passed 12-18-1975; Ord. 4873, approved 12-23-1977; Ord. 6337, approved 11-21-2017)