§ 4-131. Penalties and revocation.

Latest version.

(a)

Any licensee who fails to pay the taxes imposed in this division by the county, or fails to pay any amount of such tax required to be collected and paid to the county, within the time required shall pay a penalty of ten percent per month of the tax or amount of the tax, in addition to the tax or amount of the tax, plus interest on the unpaid tax or any portion thereof.

(b)

The amount of the determination, exclusive of penalties, shall bear interest at a rate of one percent per month. Interest shall be assessed for each month, or fraction thereof, from the day of the month that the amount or any portion thereof should have been paid until the date of payment.

(Ord. of 3-22-2011)

                    
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