10.30.150 Extension of time – Penalties.
The city finance officer for good cause shown may extend the time for making the filing and return as required under this chapter and may grant such reasonable additional time within which to file such return as he may deem proper; provided, that any extension in excess of 30 days shall be conditioned upon payment of interest of one percent for each 30 days, or portion thereof, on the amount of the tax from the date upon which the tax becomes due. If tax returns and/or payment are not received within 15 days of due date, a penalty must be included as follows:
A. If 16 to 45 days delinquent: 10 percent of the tax with a minimum penalty of $1.00;
B. If 46 to 75 days delinquent: 15 percent of the tax with a minimum penalty of $2.00;
C. If 76 or more days delinquent: 20 percent of the tax with a minimum penalty of $3.00. (Ord. 1227 § 8, 1981; Ord. 973, 1978)