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A. Any operator who fails to remit any tax imposed by the provisions of this article within the designated time shall pay a delinquency penalty as follows:
1. On the first day of the first month that the tax is due and on each subsequent calendar day, one percent (1%) of the tax, or unpaid portion thereof; provided, however, the amount of such penalty to be added for the first month of delinquency shall in no event exceed ten percent (10%) of the amount of the tax due.
2. On the first day of the second month that the tax is due and on the first day of each subsequent month, ten percent (10%) of the tax, or unpaid portion thereof; provided, however, the amount of all penalties to be added shall in no event exceed fifty percent (50%) of the amount of the tax due.
B. For purposes of this article, postmarks of the United States postal service shall be accepted as the date of payment made, provided the transmitting envelope contains a postage cancellation stamp showing cancellation not later than eleven fifty nine o'clock (11:59) P.M. on the due date.
C. If the director of finance administration shall determine that the nonpayment of any remittance due pursuant to the provisions of this article is due to fraud, an additional penalty in the amount of twenty five percent (25%) of the amount of the tax shall be added thereto in addition to the penalties set forth in subsection A of this section.
D. In addition to the penalties imposed, any operator who fails to timely remit any tax imposed by the provisions of this article shall pay interest at the rate of one and one-half percent (11/2%) per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
E. Every penalty imposed, and all interest which accrues pursuant to the provisions of this section shall become a part of the tax required to be paid by the provisions of this article. (1962 Code § 8-3; amd. Ord. 92-O-2155, eff. 12-11-1992)