(1) Calculated penalty. The following penalties shall apply in the given situations:
(a) Failure to file a return or pay lodging tax to the city within 30 days of the due date: a penalty of 10% of the unpaid lodging tax.
(b) 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: a penalty of 15% of the unpaid lodging tax.
(c) 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: a penalty of 20% of the unpaid lodging tax.
(d) Failure to file a return or pay lodging tax imposed by the city by more than 90 days of the due date: a penalty of 25% of the unpaid lodging tax.
(2) Minimum penalty. If the penalty as computed does not exceed $10, a minimum penalty of $10 shall be assessed. The penalty shall be collected in the same manner as the lodging tax.
(3) Interest. The amount of lodging tax not timely paid, together with any penalty, shall bear interest at the rate of 8% per annum from the time such lodging tax should have been paid until paid. Any interest and penalty shall be added to the lodging tax and be collected as part thereof.
(Ord. 07-09, passed 10-12-2009)