A. Taxes collected from a service user, or owed by a service user subject to § 3.08.222 of this subchapter, that are not remitted to the Tax Administrator on or before the due dates provided in this subchapter are delinquent. Should the due date occur on a weekend or legal holiday, the return must be received by the Tax Administrator on the first regular working day following the weekend or legal holiday.
B. If the person required to collect and/or remit the utility users’ tax under this subchapter fails to collect the tax, by failing to properly assess the tax on one or more services or charges on the customer’s billing, such taxes are delinquent.
C. A penalty at the rate of fifteen percent (15%) of the total tax that is delinquent shall be imposed upon the service supplier or the service user that fails to properly self-collect and remit the tax under § 3.08.222 of this subchapter.
D. The Tax Administrator shall have power to impose additional penalties upon persons required to collect and/or remit taxes under the provisions of this subchapter, for fraud or negligence in reporting or remitting, at the rate of fifteen percent (15%) of the amount of the tax collected and/or required to be remitted, or as recomputed by the Tax Administrator.
E. In addition to any other penalties imposed by this subchapter, any person required to collect and/or remit any tax imposed by the provisions of this subchapter who fails to collect the tax (by failing to properly assess the tax on the customer’s billing), or who fails to remit the tax collected, or, in the cases of a service user that fails to properly self-collect and remit the tax under § 3.08.222 of this subchapter, shall pay interest at the rate of three- quarters of one percent (¾%) per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid.
('65 Code, § 33B-11) (Ord. No. CS-621 § 1 (part); Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 12)