3.06.040 Payment.
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The tax imposed by this chapter shall be due and payable in quarterly installments, and remittance thereof shall accompany each return and be made on or before the thirtieth day of the month next succeeding the quarterly period in which the tax accrued.
For each payment due, if such payment is not made by the due date therefor, there shall be added a penalty as follows:
A. One to seventeen days delinquency, ten percent with a minimum penalty of $2.00.
B. Eighteen to forty days delinquency, fifteen percent with a minimum penalty of $4.00.
C. Forty-one or more days delinquency shall be deemed to be a violation of Section 3.06.050. (Ord. 381 §2, 1975; Ord. 362 §1 (part), 1974).