§ 16-3.3. Penalty to defray costs of collecting delinquent taxes.

(a)

An additional penalty on delinquent taxes, as provided by section 33.07, TEX. TAX CODE, is hereby authorized and imposed for tax years 1986 through 2005 in the amount of fifteen (15) percent and for tax years 2006 and subsequent years in the amount of twenty (20) percent of the delinquent tax, penalty, and interest if the tax becomes delinquent on or after February 1 of a year but not later than May 1 of that year and remains delinquent on July 1 of the year in which they become delinquent.

(b)

An additional penalty on delinquent taxes, as provided by section 33.08, TEX. TAX CODE, is hereby authorized and imposed for tax years 1986 through 2005 in the amount of fifteen (15) percent and for tax years 2006 and subsequent years in the amount of twenty (20) percent of the delinquent tax, penalty, and interest if the tax becomes delinquent on or after June 1 under sections 26.07(F), 26.15(E), 31.03, 31.031, 31.032, or 31.04, TEX. TAX CODE.

(c)

An additional penalty on delinquent taxes for tax years 2009 and subsequent years is hereby authorized and imposed, as provided by section 33.11, TEX. TAX CODE, in the amount of twenty (20) percent of the delinquent tax, penalty, and interest if the tax becomes delinquent on February 1 of a year and remains delinquent on the sixtieth day thereafter.

(Ord. No. 5211, § 1, 5-14-87; Ord. No. 2009-9095, § 2, 7-23-09)