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A. The tax imposed by this chapter shall be due and payable on a quarterly basis, and remittance therefor shall accompany each return and be in the finance director’s or director’s designee’s office by five o’clock p.m. (5:00 p.m.) PST on or before the last day of each April, July, October and January for the preceding quarter in which the tax accrued.

B. For each payment due, if such payment is not made by the due date and time thereof, there shall be added penalties as follows:

1. One to fifteen days delinquency, ten percent with a minimum penalty of ten dollars;

2. After fifteen days delinquency, fifteen percent with a minimum penalty of ten dollars.

C. In addition to the late payment penalties set forth herein, any quarterly tax payment not paid by the due date shall bear interest at twelve percent (12%) per annum or the maximum legal rate, whichever is greater. (Ord. 2548 § 2 (part), 2010: Ord. 1956 § 1, 1997; Ord. 1625 § 1 (part), 1991: Ord. 1244 § 2 (part), 1985: Ord. 666 § 9, 1974).