(a) Penalties on Unpaid Tax.
(1) Any vendor or booking agent collecting for a vendor who fails to remit any tax imposed by this chapter within thirty (30) days after the date required shall pay, in addition to the tax, a penalty equal to ten percent (10%) of the amount of the tax;
(2) Any vendor or booking agent collecting for a vendor who fails to remit any tax imposed by this chapter within sixty (60) days after the date required shall pay, in addition to the tax, a penalty equal to fifteen percent (15%) of the amount of the tax;
(3) Any vendor or booking agent collecting for a vendor who fails to remit any tax imposed by this chapter within ninety (90) days required or upon a second delinquency shall pay, in addition to the tax, a penalty equal to twenty percent (20%) of the amount of the tax;
(4) Any vendor or booking agent collecting for a vendor who fails to remit any tax imposed by this chapter within one hundred and twenty (120) days required or upon a second delinquency shall pay, in addition to the tax, a penalty equal to twenty- five percent (25%) of the amount of the tax;
(b) Fine for Failure to File Return or Report. Any booking agent or vendor who fails to file any return or report required under this chapter shall be subject to a maximum fine of $2,000.00 per occurrence. A separate offense shall be deemed to occur on the first day of each month the failure to file continues. (Ord. 122-2018. Passed 6-4-18.)