The assessments will be billed with business licenses at the first of each year.  The charges imposed within the downtown parking and improvement district, Zones 1 an 2, are due and payable the first half on the first day of January each assessment year and the second half due and payable on the first day of June of each assessment year and shall become delinquent thirty days thereafter if not paid in full.  Any business which has not paid the first half of its assessment by March 30 of the assessment year and second half of its assessment by July 31 will be subject to delinquent penalties and charges as provided in Section 12.40.040 computed at a minimum at the ten employee rate.  All unpaid charges and penalties will be considered a civil debt of the responsible party and shall be collectible by  the city in the same manner as a contract obligation. All delinquent bills may be referred to a collection agency hired by the city or be recovered pursuant to an action in small claims court. (Ord. 607 § 1, 2002: Ord. 546 § 1, 1996: Ord. 472 § 1, 1991: Ord. 461 § 1, 1991: Ord. 459 § 53, 1991: Ord. 450 § 2 (part), 1990: prior code § 6A-6)