(a) Every remittance of taxes imposed by this article shall be made in such form deemed acceptable by the Collector which may be bank draft, cash, credit card, certified check, money order or certificate of deposit, to the Collector, who shall issue his receipt therefor to the taxpayer and pay the moneys into the City Treasury to be kept and accounted for as provided by law.
(b) If any taxpayer fails to make the return required by this article, or make his return
but fails to remit in whole or in part the proper amount of tax, there shall be added to the amount of the tax unpaid, from the date such tax should have been paid, a penalty in the amount of five percent (5%) of the tax for the first month, or fraction thereof, of delinquency and one percent (1%) of the tax for each succeeding month, or fraction thereof, of delinquency; provided, however, that if such failure is due to reasonable cause, the Collector may waive or remit in whole or in part these penalties.
(c) If the failure to pay is due to fraud or intent to evade this article, and the rules and
regulations promulgated thereunder, there shall be added an administrative civil penalty of twenty-five percent (25%) of the amount of the tax, exclusive of penalties.
(d) The penalty so added shall be collected at the same time and in the same manner
as a part of the tax.
(Ord. 2019-07. Passed 12-2-19.)