(A) The following penalties shall apply in the given situations at the rates established by the City Commission per the fee schedule, as amended by the City Commission from time to time:
(1) Failure to file a return or pay lodging tax to the city within 30 days of the due date;
(2) Failure to file a return or pay lodging tax imposed by the city by more than 30 days but less than 60 days of the due date;
(3) Failure to file a return or pay lodging tax imposed by the city by more than 60 days but less than 90 days of the due date; and
(4) Failure to file a return or pay lodging tax imposed by the city by more than 90 days of the due date.
(B) If the penalty computed does not exceed the minimum amount established by the City Commission per the fee schedule, as amended by the City Commission from time to time, the minimum penalty shall be assessed.
(C) The penalty shall be collected in the same manner as the lodging tax.
(Ord. 114, passed 3-11-2014)