Each operator shall, on or before the last day of each month following the close of each calendar quarter year, or at the close of any shorter reporting period which may be established by the Finance Director/designee, make a return to the Finance Director/designee, on forms collected by transient occupancies. The Finance Director/designee may establish policy for prepayment of estimated tax. All claims for exemption from tax filed by occupants with the operator during the reporting period shall be filed with the report. At the time the return is filed, the full amount of the tax collected shall be remitted to the Finance Director/designee by the operator. The Finance Director/designee may establish shorter reporting periods for any certificate holder if he/she deems it necessary in order to insure collection of the tax and he/she may require further information in the return if such information is pertinent to the collection of the tax. Returns and payments that are due by operators pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Finance Director/designee.
(a) Original Delinquency. That any operator who fails to remit any tax imposed by this chapter within the time required shall pay a delinquency penalty equal to ten percent (10%) of the amount of the tax, in addition to the tax.
(b) Fraud. If the Finance Director/designee determines that the non-payment of any remittance due under this chapter is due to fraud, a penalty equal to twenty-five percent (25%) of the amount of tax shall be added thereto in addition to the delinquency penalty stated in subsection (a) hereof.
(c) Interest. In addition to the previous stated penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at a rate of one-half of one percent (.5%) per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(d) Penalties During Pendency of Hearing of Appeal. No penalty provided under the terms of subsections (a) and (b) hereof shall be collected during the pendency of any hearing provided for herein, nor during the pendency of any appeal to the Board of Review provided for herein.
(e) The officer or employee having control or supervision, or charged with the responsibility of filing the return and making the payment, shall be personally liable for failure or refusal to file the return or pay the taxes, penalty and interest due as required herein. The dissolution, bankruptcy, or reorganization of any such employer does not discharge an officer's or employee's liability for a prior failure of such business to file a return or pay such taxes, penalties, and interest due.
(f) Payment is considered received for penalty and interest purposes by the postmark if mailed, or by the date actually hand delivered to the City Finance Director/designee (Tax Department) with the requirement of a "date received" stamp in the latter case.
(Ord. 97-96. Passed 9-16-96.)
(Ord. 97-96. Passed 9-16-96.)