210

Section 3-210 Failure to pay tax.

(a) The tax imposed by this division 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 division to pursue any remedy or right allowed by law for the 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 default or delinquency of the tax levied by this division shall constitute cause for suspension or revocation of alcoholic beverage licenses.

(c) No license shall be issued by the governing authority to any applicant who at the time of application is in default or is delinquent in any amount as to any tax imposed by this division.

(d) When the governing authority determines that a licensee has been chronically delinquent or chronically in default under this division, the governing authority when acting upon the application of such licensee for renewal of his license, may in the exercise of its discretion deny such application upon the grounds of such chronic delinquency.

(e) Any licensee who fails to pay the tax imposed by this division 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 the 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, 5-81)