Lynchburg |
Code of Ordinances |
Chapter 36. TAX CODE |
Article V. SPECIAL TAXES |
Division 4. PREPARED FOOD TAX |
§ 36-254.6. Penalties, interest on delinquent taxes.
Latest version.
If any person shall fail or refuse to remit to the city the tax required to be collected and paid by him under the provisions of this division within the time and in the amount required, there shall be added to such tax a penalty in the amount of ten percent thereof, and interest thereon at the rate of ten percent per annum which shall be computed upon the taxes and penalty from the date such taxes are due and payable.
(Ord. No. O-00-138, 6-27-00, eff. 7-1-00)
(Ord. No. O-00-138, 6-27-00, eff. 7-1-00)