§ 68-560. Interest on delinquent taxes.  


Latest version.
  • All taxes imposed by this article not remitted to the commissioner and paid to the city treasurer by the person required to remit the tax on the date when the tax becomes due and payable to the city treasurer shall bear interest at the rate determined by RSMo 32.065, from and after such date until paid. Payments received under this article for any tax period shall first be applied to the tax due, then to interest, then to any penalty imposed.

(Code of Gen. Ords. 1967, § 32.309; Ord. No. 65276, 3-22-90; Ord. No. 130044, § 17, 1-31-13)