If a person subject to this tax fails to pay any tax required by this chapter within 15 days after the due date thereof, unless otherwise approved by the Finance Director, there shall be added to such tax a late charge of 10 percent of the amount of such tax. Any tax due under this chapter that is unpaid and all penalties thereon shall constitute a debt to the City and may be collected by court proceedings, which remedy shall be in addition to all other remedies. (Ord. 01-24 § 3; Ord. 16-07 § 1)