Skip to code content (skip section selection)
Compare to:
   (a)   Taxes collected by an operator which are not remitted to the Director of Finance on or before the due dates fixed in Sec. 21.7.7, or fixed by the Director of Finance as provided therein, are delinquent.
   (b)   Interest and penalties for delinquency in remittance of any tax collected or required to be collected, or any deficiency determination, shall attach and be paid by the operator at the rates and in the same manner as is provided in Section 21.05 of this Chapter for delinquency in the payment of Business Tax, except that a month shall commence on the 26th day of each calendar month and terminate on the 25th day of the succeeding calendar month. (Amended by Ord. No. 176,471, Eff. 3/22/05, Oper. 1/1/05.)
   (c)   The Director of Finance shall have power to impose additional penalties upon an operator for fraud and negligence in reporting and remitting in the same manner and at the same rates as are provided in Sec. 21.05 of this chapter for such penalties upon persons required to pay Business Tax.
   (d)   For collection purposes only, every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be remitted. (Amended by Ord. No. 174,085, Eff. 8/19/01.)