§ 3.20.470. Interest for delinquency.
Latest version.
Interest shall accrue on the principal amount of the delinquent tax and other costs and charges, but not on penalties, at the maximum rate per annum allowed by law, from the date of the delinquency until paid. Interest shall be assessed and collected in the same manner as the sales tax is assessed and collected. The date of delinquency for the payment of costs and charges is the thirtieth day following the date of the notice of the amount of the cost or charge due.
(Ord. 04-10 § 2 (part), 2004).