4.06.060 Late payment – Penalty.
For each payment due under the provisions of this chapter, if such payment is not made by the due date thereof, there shall be added a penalty as follows:
(1) If paid after the final day of the month following the end of the quarterly period in which the tax accrued, or by the fifteenth day of the second month following the quarterly period, five percent of the accrued tax or twenty dollars whichever is greater;
(2) If paid after the fifteenth day of the second month following the end of the quarterly period in which the tax is accrued or by the final day of the second month following the quarterly period, ten percent of the accrued tax or fifty dollars, whichever is greater;
(3) If paid after the final day of the second month following the end of the quarterly period in which the tax is accrued, fifteen percent of the accrued tax or one hundred dollars, whichever is greater. (Ord. 1911, § 1, 2013; Ord. 764, § 1, 1981.)