§ 601. Payment of taxes (a) Taxes on real and personal property shall be paid in four equal payments, with one-fourth of the annual tax bill for each taxpayer due and payable on August 15, November 15, February 15, and May 15 of each year to the City Treasurer unless otherwise changed by the City […]
§ 602. Penalty and interest (a) Any installment not paid by the due dates established in section 601 of this charter shall be delinquent and there shall immediately be added to the amount due a penalty charge for late payment equivalent to three percent of the delinquent installment. After the expiration of 30 days from […]
§ 603. Treasurer’s warrant Upon the failure to pay any installment in full when due, the City Treasurer shall issue a warrant against the delinquent taxpayer for the amount of the tax remaining unpaid. The warrant shall be delivered to the Collector of Taxes together with a bill of the delinquent tax. The Collector shall […]
§ 604. Notice of tax due The City Treasurer shall, upon delivery to him or her of the tax rate, publish at least three times in a newspaper with the general circulation in the City a notice calling upon the taxpayer to pay his or her respective taxes on the dates provided in section 601 […]
§ 605. Local sales, rooms, meals, and alcoholic beverages option taxes Local option taxes are authorized under this section for the purpose of affording the City an alternative method of raising municipal revenues. Accordingly: (1) The City Council may assess sales, rooms, meals, and alcohol taxes of one percent. (2) Any tax imposed under the […]
