§ 5.32.050. Penalty for Nonpayment.

Where a person has failed to pay a business license tax, in part or in whole, for a period of 30 days, such person shall pay a civil penalty equal to 20 percent of the tax assessed for each additional 30-day period, or portion thereof, that the tax remains delinquent, in part or in whole. However, the cumulative amount of the civil penalty shall in no event exceed 100 percent of the tax assessed.