3.08.050 Due date of payment.
A. The tax imposed by this chapter shall be due and payable in quarterly installments, and remittance therefor shall accompany each return and be made 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 thereof, there shall be added a penalty as follows:
1. One to fifteen days delinquency, ten percent with a minimum penalty of five dollars;
2. After fifteen days delinquency, fifteen percent with a minimum penalty of ten dollars;
3. Failure to make payment by the last day of each May, August, November and February which follows the quarterly period in which the tax accrued shall be deemed to be both a criminal and civil violation of this section. (Ord. 865 § 4, 1999; Ord. 768 § 1, 1994; Ord. 270 § 5, 1974).