3.10.100 Penalty and interest for delinquency.
In addition to any other penalties or fines, civil or criminal, any person or entity who fails or refuses to pay any tax required to be paid pursuant to this chapter on or before the due date shall pay, in addition to the tax, penalties and interest as follows:
A. A penalty equal to ten percent of the amount of the unpaid tax in addition to the amount of the tax, plus interest on the unpaid tax calculated from the due date of the tax at a rate established by resolution of the city council; and
B. An additional penalty equal to twenty-five percent of the amount of the tax if the unpaid tax remains unpaid for a period exceeding one calendar month beyond the due date, plus interest on the unpaid tax and penalties calculated at the rate established by resolution of the city council.
C. Penalties provided herein shall not exceed one hundred percent of the tax that was due but not paid in a timely manner. (Ord. 2013-07 § 1, 2013)