793.37 SEPARABILITY.

   If a sentence, clause, section or part of this chapter, or any tax against a person specified in this chapter, is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.

(Ord. 1966-64. Passed 12-29-66.)

793.38 CONTINUATION OF TAX; COLLECTION AFTER TERMINATION.

   (a)   This chapter shall continue effective, insofar as the levy of taxes is concerned, until repealed, and insofar as the collection of taxes levied under this chapter and the actions and proceedings for collecting any tax so levied or enforcing this chapter are concerned, this chapter shall continue effective until all taxes levied in such period are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter have been fully terminated, subject to the limitations contained in Sections 793.24 through 793.26 and 793.43 through 793.45.

   (b)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 793.11 and 793.17 as though the tax levied in this chapter was continuing.

(Ord. 1966-64. Passed 12-29-66.)

793.39 INTEREST ON UNPAID TAXES.

   All taxes imposed and all moneys withheld or required to be withheld by employers under this chapter and remaining unpaid after they become due shall bear interest at the rate of eight percent per year.

(Ord. 1980-12. Passed 4-14-80.)

793.40 PENALTIES ON UNPAID TAX.

   In addition to the interest provided in Section 793.39, penalties based on the unpaid tax or installments of estimated tax are hereby imposed as follows:

      For failure to pay taxes or estimated taxes due, other than taxes withheld: ten percent per year, but not less than twenty-five dollars ($25.00); and

      For failure to remit taxes withheld from employees: ten percent per month or fraction thereof, but the accumulated penalty shall not exceed fifty percent of any unpaid amount and shall not be less than twenty-five dollars ($25.00).

(Ord. 1980-12. Passed 4-14-80.)

793.41 EXCEPTIONS TO INTEREST AND PENALTY ASSESSMENTS.

   A penalty shall not be assessed on any additional tax assessment against a taxpayer made by the Administrator when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Administrator. In the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, provided that an amended return is filed and the additional tax is paid within three months after a final determination of the Federal tax liability.

(Ord. 1966-64. Passed 12-29-66.)