(A) Every retail gasoline dealer shall transmit to the Finance Department for receipt by the Department no later than the last day of each calendar month, a sum of money equal to the amount of motor fuel tax collected for the preceding calendar month, accompanied by a report upon forms supplied by the Finance Department, indicating the gross gallons of motor fuel sold for the preceding calendar month, and any other information as the Department may require for enforcement of this subchapter.
(B) (1) Except as otherwise provided in division (B)(2) below, every bulk retail gasoline dealer shall transmit to the Finance Department for receipt by the Department no later than the last day of each calendar month, a sum of money equal to the amount of motor fuel tax collected for the preceding calendar month, accompanied by a report upon forms supplied by the Finance Department, indicating the gross gallons of motor fuel sold for the preceding calendar month, and any other information as the Department may require for enforcement of this subchapter.
(2) Any bulk user which has paid the maximum tax imposed under this subchapter on bulk users for any calendar year shall not be required to file further, or any, reports required under division (B)(1) above for that calendar year.
(C) In case any person who is required under this subchapter to file a tax return to the city fails to file a return when and as required under this subchapter, the person shall pay to the city, in addition to the amount of tax required to be transmitted, a penalty of 5% of the tax that the person is required to transmit to the city; provided, however, a 20% penalty shall be imposed for any fraudulent failure to transmit the tax.
(1) In case any person, who is required under this subchapter to file a tax return to the city, files a return at the time required but fails to transmit the tax proceeds or any portion thereof to the city when due, a penalty of 5% of the amount of tax not transmitted to the city shall be added thereto; provided, however, the fraudulent failure to pay the tax shall result in a 20% penalty.
(2) In addition to any penalty for which provision is made in this subchapter, any amount of tax not transmitted when due shall bear interest at the rate of 2% per month, or fraction thereof, until fully transmitted.
(D) Any officer or employee of any corporation which is an owner subject to the provisions of this subchapter, who has the control, supervision or responsibility of collecting tax proceeds, filing returns and transmitting collected tax proceeds of the tax imposed by this subchapter and who willfully fails to file the return or to transmit any tax proceeds so collected to the city, shall be personally liable for any amounts collected, including interest and penalties thereon, if after proper proceedings for the collection of the amount the corporation is unable to pay the amounts to the city, and the personal liability of the officer or employee, as provided in this subchapter, shall survive dissolution of the corporation. For purposes of this subsection, a person WILLFULLY FAILS TO ACT if he or she takes any conscious and voluntary action intending not to perform any of his or her obligations hereunder, but not limited to the utilizing of tax proceeds collected for the city to pay any other corporate obligations.
(1990 Code, § 27-64) (Ord. 06-3114, passed 2-6-2006; Ord. 06-3122, passed 4-17-2006)