(A) The revenue collected by the operators of the businesses defined in § 114.01 of this chapter shall be paid by the operators to the city on a calendar month basis and shall include all receipts of taxes collected in the immediate past calendar month and shall be paid to the City Treasurer by the twentieth day of the next month after the end of the month for which the tax was due. The City Treasurer shall provide to each operator a form on which to report the tax due, on application to the Treasurer for such a form.
(B) There is imposed on the operators a penalty of 10% of the tax due if the tax is not paid by the twentieth day of the month due, plus an additional penalty of 2% of the tax due for each month or fraction thereof the tax remains unpaid.
(Ord. 06-10-04, passed 5-8-2006)