Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-122 Enforcement of delinquencies.

    (a)    The tax imposed by this article shall for each month become delinquent on the twenty-first day of each succeeding month. The city clerk is empowered and it shall be his duty when any tax becomes delinquent under this article to pursue any remedy or right allowed by law for  enforcement of the collection and payment of taxes lawfully levied by the city as may be allowed under the laws of the state and this Code.

    (b)    Any operator who fails to pay the tax imposed by this article to the city, or fails to pay any  amount of such tax required to be collected and paid to the city, within the time required, shall pay  a penalty of ten (10) percent of the tax, or amount of the tax, in addition to the tax or amount of  tax, plus interest on the unpaid tax or any portion thereof at a rate of one (1) percent per month  from the twentieth day of the month following the monthly period, for which the amount or any  portion thereof should have been returned, until date of payment.

(Code 1958,  14-69)