§ 5-88. Payments and penalties.

The license tax herein fixed shall be due by each person against whom the same is levied on the first day of each calendar month; the license tax herein fixed shall be paid by each person against whom the same is herein levied on or before the fifteenth day of each month, being the same time fixed for filing the statement based on the sales and deliveries made during the preceding month; and any person failing or omitting to pay said license within said time shall be guilty of an offense against the city and each day during which said business or occupation is engaged in during such default shall constitute a separate offense and in addition such license tax shall be increased by the addition thereto of a penalty of twenty (20) per cent.

(Ord. of 1-17-50, § 7)