§ 5.48.080. Transient lodging tax—Penalty for delinquent payment.

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If any transient lodging taxes provided for in this Chapter are delinquent, as defined in Section 5.48.070, the city clerk/treasurer shall charge and collect, in addition to the transient lodging tax:
A.

A penalty of ten percent of the amount due, exclusive of interest, or an administrative fee of seventy-five dollars, whichever is greater; and

B.

Interest on the amount due at the rate of one and one-half percent per month or fraction thereof from the date on which the transient lodging tax became due until the date of payment.

(Ord. No. 757, 7-5-2017)

                    
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