3.20.050 Tax due date – Delinquency.
(1) The tax imposed by CMC 3.20.010 shall be due and payable in quarterly installments, and remittance therefor shall accompany such return and be made on or before the thirtieth day of the month next succeeding the quarterly period in which the tax accrued.
(2) For each payment due, if such payment is not made by the due date thereof, there shall be added a penalty(ies) as follows:
(a) If paid on or before the fifteenth day of the second month next succeeding the quarterly period in which the tax accrued, 10 percent with a minimum penalty of $5.00;
(b) If paid prior to the thirtieth day of the second month next succeeding the quarterly period in which the tax accrued, 15 percent with a minimum penalty of $10.00;
(c) Failure to make payment by the thirtieth day of the second month succeeding the quarterly period in which the tax accrued shall result in a penalty of 20 percent with a minimum penalty of $15.00. (Ord. 14-97 § 5)