Wilmette |
Code of Ordinances |
Chapter 8. HOUSING AND BUILDING REGULATIONS |
Article XXVI. REAL ESTATE TRANSFER TAX |
§ 8-856. Interest and penalties.
Latest version.
In the event of failure by any person or entity to collect and pay to the Director of Finance the tax required hereunder when the same shall be due, interest and a late payment penalty shall also be imposed and be due and owing to the village. The amount of interest and late payment penalty shall be determined and collected as provided in article XVIII of chapter 6.
(Code 1993, § 9-15.13; Ord. No. 2001-O-24, 4-10-2001)