(A) Original delinquency. Any operator who fails to remit any tax imposed by this subchapter within the time required shall pay a penalty equal to 10% of the amount of the tax, in addition to the tax.
(B) Continued delinquency. Any operator who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a delinquency penalty equal to 10% of the amount of the tax and previous penalty, in addition to the tax and the 10% penalty first imposed. An additional penalty equal to 10% of the total tax and penalty of the previous 30-day period shall be added for each successive 30-day period that the operator remains delinquent.
(C) Fraud. If the Tax Commissioner determines that the nonpayment of any remittance due under this subchapter is due to fraud, a penalty equal to 25% of the amount of the tax shall be added thereto, in addition to the penalty stated in divisions (A) and (B) above.
(D) Interest. In addition to the previous penalties imposed, any operator who fails to remit any tax imposed by this subchapter shall pay interest at the rate of 0.5%, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(E) Abatement. Upon recommendation of the Tax Commissioner, the Board of Review may abate penalties or interest, or both. Upon appeal from the refusal of the Tax Commissioner to recommend abatement of any penalty or interest, the Board may nevertheless abate the penalty or interest, or both.
(F) Penalties during pendency of hearing of appeal. No penalty provided under the terms of divisions (A) and (B) above 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.
(G) Responsibility of filing taxes. 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.
(H) Payment. Payment is considered received for penalty and interest purposes by the postmark if mailed, or by the date actually hand delivered to the Village Fiscal Officer (Tax Department) with the requirement of a “date received” stamp in the latter case.
(Ord. 1348-06, passed 6-19-2006)