(A) Generally. Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(Prior Code, § 39-65)
(C) Hotel tax. The failure to collect and remit to the city any tax imposed by § 39.125 or any part thereof shall be a violation punishable by a fine not to exceed $750 and each failure shall be deemed a separate offense.
(Prior Code, § 39-70)
(D) Taxpayers’ rights.
(1) Late filing and payment penalty. If a return is filed late, then the taxpayer shall pay a penalty for such late filing of 5% of the amount of tax required to be shown as due on a return. If the taxpayer makes a late payment, then the taxpayer shall pay a penalty of 5% of the tax due and not timely paid or remitted. Late filing and payment penalties shall not apply to a particular taxpayer if, but only if, a failure to file penalty is imposed on that taxpayer by the city. The City Tax Administrator may determine, in the sole exercise of his or her sound judgment, that the late filing or late payment was due to a reasonable cause and abate some or all the penalty.
(2) Failure to file penalty. If no return is filed before the issuance of a notice of tax deficiency or of tax liability to the taxpayer, then the penalty for such failure to file shall be 25% of the total tax due for the applicable reporting period for which the return was required to have been filed. A City Tax Administrator may determine, in the sole exercise of his or her sound judgment, that the failure to file a return was due to reasonable cause and abate some or all of the penalty.
(3) Additional penalties. In the event that any taxpayer noncompliance with the provisions of a city tax is a result of willful or fraudulent disregard of the city tax laws, such taxpayer shall be additionally subject to the general penalty provisions of the city code (including any criminal penalties) and, in addition, shall be liable in a civil action for the full amount of the tax due plus the applicable amount of interest.
(Prior Code, § 39-91)
(E) Real estate transfer tax.
(1) Whenever any person required under the terms of §§ 39.155 through 39.166 to pay the taxes or any portion thereof required to be paid as provided in §§ 39.155 through 39.166 shall fail to pay any such taxes, or whenever any purchaser or grantee shall accept a deed of conveyance where the applicable tax imposed by §§ 39.155 through 39.166 has not been paid, said person shall be subject to a fine of not less than:
(a) Two hundred and fifty dollars per day for the first ten days after recordation of the deed;
(b) Five hundred dollars per day for the eleventh through twentieth days after recordation of the deed; and
(c) One thousand dollars per day for every day thereafter.
(2) Any person who fails to file a declaration or notification as required under §§ 39.155 through 39.166 or who makes a materially false statement in such declaration, notification or any other application or submittal under §§ 39.155 through 39.166 shall be subject to a fine of $750 per violation, and each day that passes without making a required filing or correcting a material false statement shall be deemed a separate violation of this code. The City Corporation Counsel shall, upon request of the City Manager, bring or cause to be brought an action to enforce the payment of said tax, including interest and penalties as provided in §§ 39.155 through 39.166, on behalf of the city in any court of competent jurisdiction.
(Ord. 97-54, passed 11-20-1997; Ord. 98-13, passed 5-21-1998; Ord. 00-47, passed 12-4-2000; Ord. 06-18, passed 4-20-2006; Ord. 2008-39, passed 11-17-2008)