A. Tax due date. Tax due date means the last day of the month following the month in which the tax shall be collected by an operator from a transient.
B. Failure to pay. If an operator fails to pay the tax to the city on the tax due date, the operator is in violation of this section and a penalty shall be assessed by the finance director on the first day of each calendar month following the tax due date. The penalty shall be assessed as follows:
1. First violation within a six-month period - ten percent (10%) of the amount of the unpaid tax shall be added on the first day of each calendar month after the tax due date until the tax is paid.
2. Second and subsequent violations within a six-month period - fifteen percent (15%) of the amount of the unpaid tax shall be added on the first day of each calendar month after the tax due date until the tax is paid.
3. The cumulative penalty applicable to the unpaid tax for any month shall not exceed fifty percent (50%) of the amount of the tax due.
C. Interest accrued. In addition to the penalties imposed pursuant to subsection B, any operator who fails to pay to the city, on the tax due date, any tax imposed by this chapter shall pay interest at the rate of one percent per month, or fraction thereof, on the amount of the unpaid tax, exclusive of penalties, from the date the tax first became delinquent and until paid.
(Prior code § 25.82 (Ord. 849 §1 (part), Ord. 1511, Ord. 1924 §3, Ord. 2113 §1, Ord. 2151 §5, Ord. 2314))