§ 11-3-9. INTEREST.

Latest version.

(A)

A person who is required to collect the tax imposed by this chapter is liable for interest if the owner fails to pay the tax when due under this chapter.

(B)

The interest rate shall be set by ordinance.

Source: 1992 Code Section 5-10-9; Ord. 031204-10; Ord. 031211-11.

                    
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