(a) All taxes imposed by this Ordinance, including taxes withheld or required to be withheld from wages by an employer, and remaining unpaid after they have become due, shall bear interest on the amount of the unpaid tax at the rate of twelve percent (12%) per annum calculated at one percent (1%) per month or any part thereof.
(b) A late filing fee of $5.00 per month, or any part thereof, (not to exceed $60.00) shall be assessed for each time period a taxpayer, an employer, a corporation, a firm, etc. remains delinquent so far as the required filing with the Bucyrus City Income Tax Department of a tax return or report, etc. mandated by this Ordinance or the Rules and Regulations adopted by the Council of the City of Bucyrus pursuant to this Ordinance, whether or not a tax is reported to be due and owing to the City of Bucyrus hereunder.
(c) Any taxpayer or employer who is determined to be delinquent in the payment of any income tax or withheld monies determined to be due and owing hereunder to the City of Bucyrus, shall be assessed a penalty of ten percent (10%) of that tax or withheld tax obligation.
(d) There shall be assessed against any taxpayer or employer whose payment of the income tax obligation hereunder or whose remittance of employees’ monies withheld from employees’ wages or salary is made to the City of Bucyrus by check, which is not honored by the bank involved and returned to the City, a returned check charge of $15.00 for each such occasion. (Ord. 57-2003. Passed 12-30-03.)