5.04.180 Penalties for failure to pay tax when delinquent.
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Upon the delinquency date of any license tax, as provided in SMC 5.04.170, the Finance Director shall add a penalty of 25 percent license tax on the first day after the delinquency date and 25 percent each month thereafter; provided, that the amount of such penalty added shall in no event exceed 100 percent of the amount of the license tax due.