In addition to interest as provided in Section 191.1501, penalties are imposed on all city income tax remaining unpaid after it becomes due as follows:
(a) For failure to pay city income taxes due other than taxes withheld: one and one-half percent (1.5%) of such outstanding tax per month for each month that the tax remains outstanding or fraction thereof;
(b) For failure to file an annual city income tax return by the due date or extended due date: a minimum of twenty-five dollars ($25.00);
(c) For failure to remit city income taxes withheld or required to be withheld from employees: ten percent (10%) of the outstanding unremitted tax per month or fraction thereof for each month that the unremitted tax remains outstanding; and
(d) In accordance with the Rules and Regulations, the Tax Administrator may impose such other interest and penalty assessment as the Tax Administrator deems necessary for the administration and enforcement of the provisions of this chapter.
(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)