3.34.060 Tax due date – Delinquency.
A. Tax imposed by LMC 3.34.010 shall be due and payable in monthly installments, and remittance therefor shall accompany such return and be made on or before the fifteenth day of the month following the month in which the tax accrued.
B. For each payment due, if such payment is not made by the due date thereof, there shall be added a penalty and interest as follows:
1. If paid one to 10 days late, there shall be a penalty of 10 percent added to the amount of tax due;
2. If paid 11 to 20 days late, there shall be a penalty of 15 percent added to the amount of tax due;
3. If paid 21 to 30 days late, there shall be a penalty of 20 percent added to the amount of tax due;
4. If paid 31 to 60 days late, there shall be a penalty of 25 percent added to the amount of tax due.
C. In addition to the above penalty, the City will charge the taxpayer interest of all taxes due at the rate of one percent per month or portion thereof that said amounts are past due.
D. Delinquent taxes, penalties and interest shall constitute a public debt owing to the City which may be collected by action at law and writ of attachment pursuant to RCW 9.46.350, as presently enacted together with amendments thereof or additions thereto, or which may be referred to a collection agency pursuant to RCW 19.16.500, as presently enacted together with amendments thereof or additions thereto. [Ord. 20 § 6, 1995.]