(a) Late Fee. If any operator fails to remit any tax imposed by this chapter within the time required, a late fee of fifteen percent shall be added to the delinquent tax.
(b) Fraud Penalty. If the Director of Finance determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty equal to twenty-five percent of the amount of the tax shall be added thereto in addition to the penalty stated in subsection (a) hereof.
(c) Attorneys' Fees. If any operator fails to remit any sum imposed by this chapter within the time required, the operator shall be responsible for all attorneys' fees incurred in the collection of such sum, whether or not a civil action for collection is brought by the City.
(d) Interest. If any operator fails to remit any tax imposed by this chapter within the time required, such tax shall bear interest at the per annum rate determined pursuant to Ohio R.C. 5703.47.
(Ord. 85-29. Passed 4-9-85; Ord. 10-4. Passed 3-23-10.)