(A) Delinquent taxes and returns.
(1) Returns. If any operator required by this program to file a return shall fail to do so within the time prescribed or shall make, willfully or otherwise, an incorrect, false or fraudulent return, the operator shall, upon written notice and demand, file such return or corrected return within five days of receipt of such written notice and shall at the same time pay any tax due on the basis thereof. If such person shall fail to file such return or corrected return, the city shall make a return or corrected return for such person from such knowledge and information as the city can obtain, and assess a tax on the basis thereof, which tax (less any payments theretofore made on account of the tax for the taxable period covered by the return) shall be paid within five days of the receipt of written notice and demand for such payment. Any such return or assessment made by the city shall be prima facie correct and valid, and such person shall have the burden of establishing its incorrectness or invalidity in any action or proceeding with respect thereto.
(2) Taxes. If any portion of a tax imposed by this program, including penalties thereon, is not paid within 30 days after it is required to be paid, the city may institute such legal action as may be necessary to recover the amount due plus interest, penalties and the cost and disbursements of any action.
(3) Extension of time. Upon a showing of good cause, the city may grant an operator one 30-day extension of time within which to file a return and make payment of taxes as required by this chapter; provided that, interest during such period of extension shall be added to the taxes due at the rate of 10% per annum.
(B) Penalties.
(1) Taxes. If any tax imposed by this subchapter is not paid within the time herein specified for payment, or any extension thereof, there shall be added thereto a specific penalty equal to 10% of the amount remaining unpaid.
(2) Returns.
(a) In case of any failure to make and file a return within the time prescribed by this subchapter, unless it is shown that such failure is not due to willful neglect, there shall be added to the tax, in addition to the 10% specific penalty provided in division (B)(1) above, 10% of the amount remaining unpaid if the failure is not for more than 30 days, with an additional 5% for each additional 30 days or fraction thereof during which failure continues, not exceeding 25% in the aggregate. If the penalty as computed does not exceed $10, a minimum penalty of $10 shall be assessed. The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the negligence, in which case the amount so added shall be collected in the same manner as the tax.
(b) If any person willfully files a false or fraudulent return or willfully attempts in any manner to evade or defeat any such tax or payment thereof, there shall also be imposed as a penalty an amount equal to 50% of any tax (less amounts paid on the basis of such false or fraudulent return) found due for the period to which such return related. The penalty imposed by this division (B)(2) shall be collected as part of the tax and shall be in addition to any other penalties provided by this chapter.
(3) Application of payments received. All payments received shall be credited first to penalties, next to interest, and then to the tax due.
(Prior Code, § 35.18) (Ord. 571, passed 6-6-1995)