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3.01.310 Penalty interest on unpaid use tax

Any use tax due and unpaid shall be a debt to the city and shall draw interest at the rate established by the State Commissioner of Banking pursuant to C.R.S. § 39-21-110.5 plus one-half percent (0.5%) per month, not exceeding eighteen percent (18%) in the aggregate, from the date when due until paid.(Ord. O-2015-3 § 12, 2015;Ord. O-85-137 § 1 (part), 1985).