a. A person or business entity subject to a fee on net profits or an employer subject to withholding requirements as set out hereinabove may be subject to a penalty equal to five (5%) percent of the tax due for each calendar month or fraction thereof if the person or business entity:
1. Fails to file any return or report on or before the due date prescribed for filing or as extended by the City; or,
2. Fails to pay the tax computed on the return or report on or before the due date prescribed for payment.
3. The total penalty levied pursuant to this Section shall not exceed twenty-five (25%) percent of the total tax due; however, the penalty shall not be less than twenty-five ($25) dollars.
b. In addition to the penalties prescribed in this Section, any person, business entity or employer shall pay, as part of the fees, an amount equal to twelve (12%) percent per annum simple interest on the fee shown due, but not previously paid, from the time the fee was due until the fee is paid to the City. A fraction of a month is counted as an entire month.
c. Every fee imposed by this Subchapter and all increases, interest and penalties thereon shall become, from the time the fee is due and payable, a personal debt of the taxpayer to the City.
d. The City may enforce the collection of the occupational license fees due under the provisions of this Subchapter and any fees, penalties and interest as provided in this Section by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the City shall be entitled to recover all court costs.
e. In addition to the penalties prescribed in this Section, any person, business entity or employer who willfully fails to make a return or willfully makes a false return, or who willfully fails to pay taxes owing or collected, with the intent to evade payment of the fee, tax or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.
f. Any person who willfully aids or assists in, or procures, counsels or advises the preparation or presentation under, or in connection with, any matter arising under the provisions of this Subchapter of a return, affidavit, claim or other document, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim or document, shall be guilty of a Class A misdemeanor.
g. A return for the purpose of this Section shall mean and include any return, declaration, or form prescribed by the City and required to be filed with the City by the provisions of this Subchapter, or by the rules of the City or by written request for information to the person or business entity by the City.
(Ord. BG2020-23, 9/1/2020)