Interest and penalties on unpaid taxes.
Oklahoma City Municipal Code § 52-72
in effect§ 52-72. - Interest and penalties on unpaid taxes.
(a) If any tax levied by this article becomes delinquent, the operator responsible and liable for such tax shall pay interest on such unpaid tax at the rate of two percent per month on the unpaid balance from the date of delinquency; and
(b) If any tax levied by this article is not paid by the last calendar day of the month due, the operator responsible and liable for such tax shall pay a penalty on such unpaid tax at the rate of ten percent per month on the unpaid balance from the date of delinquency to a maximum of 50 percent of the tax.
(Code 1970, § 14-78; Ord. No. 16901, § 1, 10-12-82; Code 1980, § 52-57; Ord. No. 22729, § 1, 5-24-05)
Source: City of Oklahoma City, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ok/oklahoma_city/codes/code_of_ordinances?nodeId=OKMUCO2020_CH52TA_ARTIIIHOTA_S52-72INPEUNTAFetched: 10/28/2026