A. Original Delinquency. Any operator who has not been granted an extension of time for remittance of tax due and who fails to remit any tax imposed by this chapter prior to delinquency, shall pay a penalty of 10% of the amount of tax due in addition to the amount of the tax.
B. Continued Delinquency. Any operator who has not been granted an extension of time for remittance of tax due and who failed to pay any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent, shall pay a second delinquency penalty of 15% of the amount of the tax due, plus the amount of the tax due and the 10% penalty first imposed.
C. Fraud. If the Tax Administrator determines that the nonpayment of any remittance due under this chapter is due to fraud, or intent to evade the provisions thereof, a penalty of 25% of the amount of the tax due shall be added thereto, in addition to the penalties stated in divisions A. and B. of this section.
D. Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of 0.5% per month or fraction of a month on the amount of the tax due, exclusive of penalties, for the date on which the remittance first became delinquent until paid.
E. Penalties Merged with Tax. Every penalty imposed, and such interest as accrues under the provisions of this chapter, shall be merged with and become a part of the tax herein required to be paid.
F. Petition for Waiver. Any operator who fails to remit the tax levied within the time stated shall pay the penalties stated. However, the operator may petition the Tax Administrator for waiver and refund of the penalty or any portion thereof, and the Tax Administrator may, if a good and sufficient reason is shown, waive and direct a refund of the penalty or any portion thereof.
G. Any penalties or interest applied under this section do not bar the application of further penalties under § 3.50.180.
(Ord. 1477, passed 5-16-2018)