6.88.070 Penalty fee for delinquency.
(1) If full payment of any tax or fee due under this chapter is not received by the city finance director on or before the due date, there shall be added to the amount due a penalty fee as follows:
(a) One to ten days late, five percent of tax due;
(b) Eleven to twenty days late, seven and one-half percent of tax due;
(c) Twenty-one to thirty-one days late, ten percent of tax due;
(d) Thirty-two to sixty days late, fifteen percent of tax due, but in no event shall the penalty amount be less than ten
(2) In addition to this penalty, the city finance director may charge the taxpayer interest of twelve percent per annum on all taxes, penalties, and fees.
(3) Failure to make payment in full of all tax amounts, and penalties, within sixty days following the day the tax amount initially became due, shall be both a civil and a criminal violation of this chapter. (Ord. 02-29 §8, 2002).