§ 32-18 COLLECTION; WHEN DUE; REMITTANCE; DELINQUENCY; INTEREST.

   (a)   Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in § 32-17 of this article for the city and remit the same to the tax assessor-collector on or before the due date, and at the same time file the report required by § 32-19 herein.

   (b)   (1)   A delinquency occurs if, by the twenty- fifth day of the month after the end of the monthly collection/reporting period:

         a.   The tax is not remitted or postmarked; or

         b.   The report is not filed or postmarked.

      (2)   If the twenty-fifth day of the month does not fall on a business day, then the next business day shall be the date by which the tax must be remitted or postmarked and the report must be filed or postmarked.

   (c)   A late penalty equal to 15% of the total tax owed shall be assessed if the person fails to remit the tax or have it postmarked and/or file the report or have it postmarked by the twenty-fifth day of the month following the end of the monthly collection/reporting period. If the twenty-fifth day of the month does not fall on a business day, then the next business day shall be the date by which the tax must be remitted or postmarked and the report must be filed or postmarked. A late penalty shall be in addition to any criminal penalties imposed for a violation of this article.

   (d)   Delinquent taxes shall accrue interest in the amount of 10% per annum each month the taxes are not remitted when due.

(1964 Code, § 19A-3) (Ord. 6542, § 1, passed 8-30-1971; Ord. 20486-11-2012, § 2, passed 11-6-2012)