Glasgow Penalty ordinance (§ 605.130)
Chapter 605: Business and Occupation Taxes · Article I. Retail Merchants
In short: Licensees who don't pay a tax owed under this chapter when it's due will be charged interest on the unpaid amount at 6 percent per year until it is fully paid.
Our plain-English summary, not the official text or legal advice. The ordinance below is what counts.
If any licensee hereunder shall fail to pay any tax due hereunder at the time due, as a penalty for such delay such delinquent tax shall bear interest at the rate of six percent (6%) per annum until same is fully paid.
Official source: City of Glasgow official Code of Ordinances (online), § 605.130
Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.