§ 58-35. When tax delinquent; penalty and interest on delinquent taxes.

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Taxes under this division which are due and payable which are not remitted on or before the due dates are delinquent. A person operating a place of amusement charged with collecting such tax shall be liable for such delinquent taxes with interest from the due date at the rate of 12 percent per annum plus a penalty computed at the rate of one percent per month.

(Priv. Acts 1982, ch. 319, § 5; Ord. No. O-90-9-117, § 5, 9-10-90)

                    
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