(a) Taxes collected from a service user which are not remitted to the tax administrator on or before the due dates provided in this chapter are delinquent.
(b) Penalties for delinquency in remittance of any tax collected or any deficiency in remittance, shall attach and be paid by the person required to collect and remit at the rate of ten percent of the total tax collected or imposed herein.
(c) The director of finance shall have power to impose additional penalties upon persons required to collect and remit taxes under the provisions of this chapter for fraud or negligence in reporting or remitting at the rate of ten percent of the amount of the tax collected or as recomputed by the director of finance.
(d) Every penalty imposed under the provisions of this section shall become a part of the tax required to be remitted.
(Ord. 5291 § 1 (part), 2014; Ord. 3781 § 1 (part), 1987)