(A) A business entity subject to tax on net profits may be subject to a penalty equal to 5% of the tax due for each calendar month or fraction thereof if the business entity:
(1) Fails to file any return or report on or before the due date prescribed for filing or as extended by the city; or
(2) Fails to pay the tax computed on the return or report on or before the due date prescribed for payment.
(B) Every employer who fails to file a return or pay the tax on or before the date prescribed under § 110.05 of this chapter may be subject to a penalty in an amount equal to 5% of the tax due for each calendar month or fraction thereof.
(C) In addition to the penalties prescribed in this section, any business entity or employer shall pay, as part of the tax, an amount equal to 12% per annum simple interest on the tax shown due, but not previously paid, from the time the tax was due until the tax is paid to the city. A fraction of a month is counted as an entire month.
(D) Every tax imposed by this chapter, and all increases, interest and penalties thereon, shall become, from the time the tax is due and payable, a personal debt of the taxpayer to the city.
(E) (1) The city may enforce the collection of the occupational tax due under § 110.03 of this chapter and any fees, penalties and interest as provided in divisions (A), (B), (C) and (D) above by civil action in a court of appropriate jurisdiction.
(2) To the extent authorized by law, the city shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of this chapter.
(Prior Code, § 110.12) (Ord. 09-2006, passed 5-8-2006) Penalty, see § 110.99