3.42.090 – Late payment and/or filing; failure to pay and/or file

  1. If for any reason a tax imposed under this chapter is not paid when due, a penalty shall be added and collected as follows.  For the first offense, $50.00 or five percent (5%) on the amount of tax which remains unpaid, whichever is greater; for the second offense, $100.00 or five percent (5%) on the amount of tax which remains unpaid, whichever is greater; and for the third and subsequent offenses, $150.00 or five percent (5%) on the amount tax which remains unpaid, whichever is greater.

    Whenever any person shall fail to pay any tax as provided in this chapter, the city attorney, upon the request of the Finance Director, shall bring or cause to be brought an action to enforce the payment of the tax on behalf of the city and reasonable attorney’s fees incurred in bringing such action in any court of competent jurisdiction.

(2014-M-6: § 1)