(a) Original Delinquency. Any operator who fails to remit any admissions fee imposed by this chapter within the time requires shall pay a penalty equal to ten percent (10%) of the amount of the fee, in addition to the fee.
(b) Continued Delinquency. Any operator who fails to remit any delinquent remittances on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency penalty equal to ten percent (10%) of the amount of the admission fee and previous penalty in addition to the admissions fee and the ten percent (10%) penalty first imposed. An additional penalty equal to ten percent (10%) of the total admissions fee and penalty of the previous thirty-day period shall be added for each successive thirty-day period that the account admissions fee remains delinquent.
(c) Fraud. 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 (25%) of the amount of the fee shall be added thereto in addition to the penalties stated in subsections (a) and (b) hereof.
(d) Interest. In addition to the previous penalties imposed, any operator who fails to remit any admissions fee imposed by this chapter shall pay interest at the rate of one-half percent (0.50%) per month, or fraction thereof, on the amount of the admissions fee exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(e) Penalties during Pendency of Hearing or Appeal. No penalty provided under the terms of this chapter shall be imposed during the pendency of any hearing provided for herein, nor during pendency of any appeal to the City manager provided herein.
(Ord. 49-19. Passed 12-2-19.)