| due dates | business taxes imposed in a year are due on the last business day of May of that year; and real property and personal property taxes imposed in a year are due on the last business day of June of that year; Supplementary taxes... due and payable on the last day of the month immediately following the month in which a supplementary tax notice is mailed | s. 2(1.1); s. 2(2) |
| penalty interest | penalty equivalent to the product of 2.50% and the amount of unpaid property taxes... and unpaid business taxes... Penalties imposed on unpaid taxes shall be compounded monthly | s. 5(1); s. 5(1.1); s. 4(2) |
scout note
Sets penalties and interest for unpaid municipal taxes.