(a) All taxes imposed and all moneys withheld or required to be withheld by employers under the provisions of this chapter and remaining unpaid ten days after they become due shall bear interest at the rate of one and one-half percent per month or any portion thereof.
(Ord. 90-30. Passed 10-23-90.)
(b) In addition to interest as provided in division (a) of this section, penalties based on the unpaid tax are hereby imposed as follows:
(1) For failure to pay taxes due, other than taxes withheld: one-half of one percent per month or fraction thereof, or ten percent, whichever is greater; (Ord. 674. Passed 10-13-70.)
(2) For failure to remit taxes withheld from employees: five percent per month or fraction thereof, or ten percent, whichever is greater;
(3) Where the taxpayer has failed to file a declaration on which he or she has estimated and paid a tax equal to or greater than the tax paid for the previous year, or has failed to file a declaration on which he or she has estimated and paid tax equal to or greater than ninety percent of the actual tax for the year, or has failed to file a final return and pay the total tax on or before the end of the month following the end of his or her taxable year: ten percent of the difference between ninety percent of the actual tax for the year and the amount paid through withholding or declaration; (Ord. 90-30. Passed 10-23-90.)
(4) Except in the case of fraud, the penalty shall not exceed fifty percent of the unpaid tax.
(c) A penalty shall not be assessed on an additional tax assessment made by the Superintendent when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Superintendent. In the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, provided an amended return is filed and the additional tax is paid within three months after final determination of the Federal tax liability.
(d) Upon recommendation of the Superintendent, the Board of Adjudication as created in Section 880.13(a) may abate the penalty or interest, or both.
(e) In no case shall penalty and interest charges be levied when the total of such penalty and interest amounts to less than ten dollars ($10.00).
(f) Any person required to withhold the tax who knowingly fails to withhold such tax or pay over such tax or knowingly attempts in any manner to evade or defeat such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded or not withheld or not paid over. No other penalty under this section shall be applied to any offense to which this penalty is applied.
(g) Interest but no penalty will be assessed where an extension has been granted by the Superintendent and the final tax paid within the period as extended. (Ord. 674. Passed 10-13-70.)
(h) Where a check is issued to pay tax, interest and/or penalties, and is subsequently returned by a financial institution as not negotiable, a thirty-five dollar ($35.00) return check fee will be assessed. This amount will be added to the account and is payable along with any tax, interest or penalty unpaid. (Ord. 90-30. Passed 10-23-90.)
(i) Any employer required to file employee wage and tax statements and reconciliation of returns in accordance with Section 880.06(d), who fails to file such returns or statements or files incomplete returns or statements, shall be subject to a penalty of fifty dollars ($50.00) per return or statement up to a maximum of one thousand dollars ($1,000).
(j) Any employer required to file employee wage and tax statements who fails to report electronically, when required to do so by the Superintendent, will be assessed a penalty of one dollar ($1.00) per record.
(k) The Superintendent may, by regulation, establish fees for returns and associated statements and schedules when reproduced upon request of a taxpayer.
(1) The Superintendent may, by regulation, establish a fee to cover printing, postage and personnel costs for forms requested in quantities of ten or more per request.
(l) A late filing fee of twenty-five dollars ($25.00) is hereby established, with this charge to be assessed for failure to or refusal to file a City income tax return each year whether or not a tax is due. This late fee shall not be assessed against an individual taxpayer for the first year for which a return was required to be filed, providing the taxpayer files a complete return within six months after notification by the Superintendent to the taxpayer of the filing requirement. (Ord. 93-2. Passed 1-12-93.)
(Ord. 10-15. Passed 12-14-10; Ord. 15-17. Passed 11-10-15.)