If any certified short-term rental business fails to file with the Commissioner of Revenue the returns required by this chapter, at the time specified in this chapter, there shall be added to such tax a surcharge in the amount of ten percent of the tax past due or the sum of ten dollars ($10.00), whichever is greater. The assessment of such penalty shall not be deemed a defense to any criminal prosecution for failure to comply with any of the requirements of this chapter.
Interest on late payments of any taxes due shall be assessed by the Treasurer, added at the rate of ten percent per year. Surcharge and interest for failure to file the return or to pay the tax due pursuant to this chapter shall be assessed on the first day following the day such quarterly return and tax payment is due.
(Ord. 89-14. Passed 9-19-89; Ord. 18-20. Passed 11-14-18.)