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(a) Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty equal to ten percent of the amount of the tax, in addition to the tax.
(b) Continued Delinquency. Any operator who fails to remit any delinquent remittances on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty equal to ten percent of the amount of the tax and previous penalty in addition to the tax and the ten percent penalty first imposed. An additional penalty equal to ten percent of the total tax and penalty of the previous 30-day period shall be added for each successive 30-day period that the account remains delinquent.
(c) Fraud. If the Auditor determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty equal to 25 percent of the amount of the tax shall be added thereto in addition to the penalties stated in divisions (a) and (b) of this section.
(1) In addition to the previous penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one- half of one percent per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(2) Notwithstanding the imposition of the interest penalty referenced in paragraph (d)(1) above, upon the joint recommendation of the City Auditor and the City Law Director, for good cause shown, the collection of such interest may be reduced in amount or waived in its entirety.
(e) Penalties During Pendency of Hearing or Appeal. No penalty provided under the terms of this chapter shall be imposed ruling the pendency of any hearing provided for herein, nor during the pendency of any appeal to the Board of Tax Appeals provided for herein.
(Ord. 02-117. Passed 10-15-02; Ord. 10-29. Passed 5-4-10.)