§ 3.04.025. Additional penalty.

A.

Pursuant to Section 33.07 of the Texas Tax Code, taxes that become delinquent on or after February 1st of a year, but not later than May 1st of that year, and that remain delinquent on July 1st of the year in which they become delinquent, incur an additional penalty of fifteen percent of the taxes, penalty and interest due to defray costs of collection.

B.

Pursuant to Section 33.08 of the Texas Tax Code, taxes that become delinquent on or after June 1st of the year in which they become delinquent shall incur an additional penalty of fifteen percent of the amount of the taxes, penalty and interest due to defray costs of collection.

(Ord. 14544 § 2 (part), 2000)