(a) All taxes imposed by this chapter, including taxes withheld from wages by an employer, remaining unpaid after they have become due, shall bear interest in addition to the amount of the unpaid tax at the rate of one percent (1%) per month, and the taxpayers upon whom such taxes are imposed, and the employers required by this chapter to deduct, withhold and pay taxes imposed by this chapter shall be liable, in addition to the tax and interest to a penalty in the amount of one percent (1%) per month on the amount of the unpaid tax for each month or fraction thereof, and a one-time late fee of:
(1) Forty dollars ($40.00) for individuals using a Social Security Number.
(2) One hundred dollars ($100.00) for corporations, businesses, associations, or other entities using a Federal Tax Identification Number.
(Ord. 2876. Passed 7-29-09.)
(b) The Tax Administrator may waive or remit any such interest or penalties as he or she, in his or her sole discretion, deems proper.
(c) Each year, during the month of January, the Tax Administrator may cause to be published in a newspaper of general circulation within the Municipality a list of persons who are delinquent in the payment of their Municipal Income Tax or who have otherwise failed to comply with the Income Tax regulations; provided that such persons have been notified by certified mail of the date of publication within thirty days prior to publication. (Ord. 2586. Passed 12-15-03.)
(d) Any person, firm or corporation required to file a W-3 Wage Reconciliation Form under Section 181.05(e) of this ordinance and fails to do so by February 28 following the close of the calendar year shall be assessed a penalty of ten dollars ($10.00) for each W-2 covered or one hundred dollars ($100.00), whichever is greater.
(Ord. 2645. Passed 2-28-05.)