(A) Except as provided in divisions (B) and (C) of this section, if payment of the tax is not timely paid as required by this subchapter, a penalty of 10% of such license tax shall be assessed and be immediately due and payable.
(B) Except as provided in division (C) of this section, if the payment of the tax and penalty, if any, is not made on or before the 25th day of the next month following that month in which payment is due, a further penalty of 25% of the tax shall be assessed. Said penalty shall be in addition to the penalty provided for in division (A) of this section and shall be immediately due and payable.
(C) Penalties imposed by this section shall not apply if a penalty has been assessed and paid pursuant to § 34.095 of this subchapter.
(D) The City Manager or designee may for good cause shown waive any penalties assessed under this section.
(E) In the event any person subject to the terms of this subchapter fails, refuses or neglects to comply with the terms thereof, the city may, in addition to the imposition of the tax, assessments, and penalties provided herein seek such legal or equitable relief in a court of competent jurisdiction to effect compliance with the terms of this subchapter and shall, in the event it is the prevailing party, be awarded its costs, disbursements, and attorneys’ and other expert fees.
(F) In the event any suit or action is instituted to collect the tax, interest, or any penalty provided for by this section, if the city is the prevailing party, the city shall be entitled to recover from the person sued reasonable attorney’s fees at trial or upon appeal of such suit or action, in addition to all other sums provided by law.
(Ord. 469, passed 7-20-2020)