§ 6.46.070 — Room tax—Due date—Delinquency

6.46.070 - Room tax—Due date—Delinquency.

Notwithstanding anything in Title 6 to the contrary, the tax on room revenues provided for by Section 6.46.040 shall be due and payable on the first day of each calendar month next succeeding the month during which said revenues accrued. All taxes not paid by the fifteenth day of the month in which they are due and payable shall be deemed to be delinquent. The operator shall be assessed a penalty of ten percent on all delinquent amounts as well as interest of one and one-half percent per month, or fraction thereof, from the first of the month in which such tax becomes due and payable until the date of payment.

(Ord. 5242 § 1, 2000: Ord. 2245 § 2 (part), 1981: prior code § 5-25-8)