In addition to interest as provided in Section 1715.01, penalties based on the unpaid taxes are hereby imposed, effective July 1, 1998, as follows:
(a) For failure to pay taxes due other than taxes withheld:
(1) One and one-half percent per month, or fraction thereof, or twenty-five dollars ($25.00), whichever is greater, for a first offense;
(2) For a second offense, one and one-half percent per month, or fraction thereof, or fifty dollars ($50.00), whichever is greater; or
(3) For a third and all subsequent offenses, one and one-half percent per month, or fraction thereof, or one hundred dollars ($100.00), whichever is greater;
(b) For failure to remit taxes withheld from employees:
(1) Ten percent per month, or fraction thereof, or fifty dollars ($50.00), whichever is greater, for a first offense; or
(2) For a second and all subsequent offenses, ten percent per month, or fraction thereof, or one hundred dollars ($100.00), whichever is greater.
(c) For the underpayment of estimated taxes as required by Chapter 1713, one and one-half percent for each month or fraction thereof, provided, however, that no penalty shall be assessed if the aggregate installment payments of estimated taxes received shall be no less than ninety percent of the actual taxes due or one hundred percent of the actual prior year's tax provided that the return for the prior year reflected a 12 month period and a return was filed for the preceding year. No assessment will be made if the taxpayer is an individual who resides in Brook Park but was not domiciled there on the first day of January of the current calendar year.
(d) A penalty shall be imposed on employers who are required to remit withheld taxes by electronic transfer and who fail to make such remittance by means of electronic transfer, as required under Section 1713.02(j) and (k), or who fail to adhere to the approved addenda format for electronic transfers, in the amount of ten percent of the sum which the employer was required to remit by electronic transfer.
(e) For checks or electronic transactions returned to the City for non-sufficient funds, or other reasons, a twenty-five dollar ($25.00) handling fee will be charged. A second check or second and subsequent electronic transaction returned to the City for non-sufficient funds, or other reasons, will be charged a fifty-dollar ($50.00) handling fee and the City will require all non-electronic payments to be made by currency, bank check or money order only.
(Ord. 8751-2000. Passed 12-5-00; Ord. 8947-2002. Passed 11-6-02.)