A. For failure to pay a business tax when due, the collector shall add a penalty of ten percent of the business tax on the first day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed fifty percent of the amount of the business tax due.

B. In the event legal action is brought by the city to enforce collection of any amount owed to the city, the debtor shall pay all costs of suit incurred by the city or its assignee, including a reasonable cost allocated for attorney’s fees.

C. Any overpayments of business tax may be used to offset delinquencies and debts owed to the city on other accounts. (Ord. 4865 § 1, 2016; Ord. 3765 § 3, 1997; Ord. 3371 § 1, 1991)