3.01.080 Failure to pay tax.
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A. If payment of any fee or tax due under this chapter is not received by the city on or before the day it becomes due under this chapter, there shall be added a penalty in interest as follows:
1. One to forty days’ delinquency, ten percent with a minimum penalty of $5.00;
2. Forty-one to seventy days delinquency, fifteen percent with a minimum penalty of $10.00;
3. Seventy or more days delinquency, twenty percent with a minimum penalty of $15.00.
B. Any tax due and unpaid, and all penalties thereon, shall constitute a debt to the city and may be collected by court proceedings, which remedy shall be in addition to all other remedies. (Ord. 749 §1 (part), 1985).