A. Taxes collected from a service user which are not remitted to the finance director on or before the due dates provided in this chapter are delinquent.
B. Interest and penalties for delinquency in remittance of any tax collected and not remitted shall be assessed as follows:
1. Any service supplier who fails to remit any tax imposed by this chapter within ten days after receipt of written notice from the city of such failure, shall pay a penalty of ten percent of the amount of the tax.
2. If the finance director determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalty stated in subparagraph l of this subsection B.
3. In addition to the penalties imposed in this subsection B, any service supplier who fails to remit any tax imposed by this chapter, shall pay interest at the rate of one- half of one percent per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid.
4. Every penalty imposed upon a service supplier, and such interest as accrues, under the provisions of this subsection B, shall become a part of the tax required to be remitted.
C. Failure by a service user to pay any tax herein imposed shall result in the following interest and penalties on the service user:
1. Any service user who fails to pay any tax imposed by this chapter within one hundred twenty days of the date of receipt of notice of the amount of tax due from the service supplier, shall pay a penalty of ten percent of the amount of the tax.
2. Any service user who fails to pay any delinquent remittance on or before a period of one hundred eighty days of the date of the receipt of notice of the amount of tax due from the service supplier, shall pay a second delinquency penalty of ten percent of the amount of the tax, in addition to the amount of the tax and the ten percent penalty first imposed.
3. In addition to the penalties imposed in this subsection C, any service user who fails to pay any tax imposed by this chapter, shall pay interest at the rate of six percent per annum, exclusive of penalties, from the date on which the remittance first became delinquent, until paid, and a collection charge of ten dollars for each delinquent account.
4. Every penalty imposed upon a service user, and such interest as accrues, under the provisions of this subsection C, shall become a part of the tax required to be paid.
5. The penalties, interest and collection charges imposed in this subsection C shall not be collected by the service supplier, but shall be determined and collected by the city.
(Prior code § 25.106 (Ord. 924 §l, Ord. 2113 §1))