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(A) All retailers shall pay to the city all taxes collected. The taxes collected shall be paid and transmitted to the city along with the tax return to be filed.
(B) In case any person or entity who is required under this section to file a tax return with the city fails to file the return and pay the tax when and as required by this section, the provisions of § 116.12(K)(2) of the Code of Ordinances shall apply with respect to late filing and late payment penalties, and the provisions of § 116.12(K)(1) shall apply with respect to interest to be assessed on a late payment, underpayment or nonpayment of the tax.
(C) Any officer, employee, partner, member or manager of any entity which is an owner subject to the provisions of this section, and who has the control, supervision or responsibility for collecting tax proceeds, filing returns, and transmitting collected tax proceeds of the tax imposed by this section, and who willfully fails to file such return or transmit to the city any tax proceeds so collected, shall be personally liable for any such amounts collected, including interest and penalties thereon, if after proper proceedings for the collection of such amounts such entity is unable to pay such amounts to the city, and the personal liability of such officer, employee, partner, member or manager, as provided in this section, shall survive dissolution of the entity. For purposes of this section, a person willfully fails to act if he takes any conscious and voluntary action intending not to perform any of the entity's duties hereunder, including but not limited to the utilizing of tax proceeds collected under this section to pay any other obligations of the entity.
(D) As compensation for services rendered in the collection and prompt payment of this tax, the person filing the tax return may retain an amount equal to 1% of the tax due.
(E) Any payment made by check which is returned because of insufficient funds may result in the Finance Department requiring all future payments to be made by cashier's check or money order.
(Ord. 8348, passed 3-30-04; amend. Ord. 8357, passed 5-4-04; Am. Ord. 8492, passed 8-1-06) Penalty, see § 116.999