In addition to interest as provided in Section 187.16 of this chapter, penalties are hereby imposed on all admissions tax remaining unpaid from the date that the tax became due until paid as follows:
(a) For failure to pay admissions tax due: one and one-half percent (1.5%) of such outstanding tax per month or fraction thereof that the tax remains outstanding;
(b) For failure to file monthly tax returns or other reports under this chapter by the due date or for failure to file an annual report when required by the Treasurer, twenty-five dollars ($25.00) for each such return or report not timely filed; and
(c) For failure to remit admissions tax collected or required to be collected, ten percent (10%) per month or fraction thereof that the unremitted tax remains outstanding.
(d) In accordance with the rules and regulations established pursuant to Section 187.13 of this chapter, the Treasurer may impose such other interest and penalty assessment as the Treasurer deems necessary for the administration and enforcement of the provisions of this chapter.
(Ord. 187-2024. Passed 9-27-24.)