4.50.040 Payments and penalties.
This section is included in your selections.
The tax imposed by this chapter shall be due and payable in quarterly installments, and remittance therefor shall accompany each return and be made on or before the last 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 thereof, there shall be added a penalty as follows:
(1) First to 17 days delinquency, 10 percent with a minimum penalty of $2.00;
(2) More than 17 days delinquency, 15 percent with a minimum penalty of $4.00. (Added by Ord. 82-071 § 1, July 28, 1982; Amended by Ord. 80-037, Sept. 15, 1980).