(A) Calculated penalty. The following penalties shall apply in the given situations:
(1) Failure to file a return or pay lodging tax to the city within 30 days of the due date: a penalty of 10% of the unpaid lodging tax.
(2) Failure to file a return or pay lodging tax imposed by the city by more than 30 days but less than 60 days of the due date: a penalty of 15% of the unpaid lodging tax.
(3) Failure to file a return or pay lodging tax imposed by the city by more than 60 days but less than 90 days of the due date: a penalty of 20% of the unpaid lodging tax.
(4) Failure to file a return or pay lodging tax imposed by the city by more than 90 days of the due date: a penalty of 25% of the unpaid lodging tax.
(B) Minimum penalty. If the penalty as computed does not exceed $10, a minimum penalty of $10 shall be assessed. The penalty shall be collected in the same manner as the lodging tax.
(Ord. 292, passed 11-9-09)