Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-69 Delinquent penalty.

    Any person required by this article to pay an occupation tax to engage in any trade, business or  profession within the corporate limits of the city who shall fail to make application therefor within the time limits prescribed or fail to pay the tax when due shall be subject to and required to pay a  penalty often (10) percent of the tax due plus interest, from date of fi.fa., at a rate of twelve (12)  percent per annum, provided that the city clerk, when in his judgment circumstances seem to  warrant may grant an extension of time, in no case exceeding ninety (90) days, within which time  to file application and pay the occupation tax. No penalty rate will be charged on any license on which an extension of time has been granted.

(Ord. of 12-27-95(3),  I)