(A) Any person who fails to file any return required within the afore stated time, in §§ 35.45 et seq., due to who fails to pay such restaurant tax when same shall become due, shall be charged a penalty of ten percent (10%) of the amount of the unpaid restaurant tax if not paid on or before the due date and another ten percent (10%) for each additional month such return remains un-filed or tax unpaid, not exceeding a penalty of twenty-five percent (25%) in the aggregate.
(B) All restaurant taxes imposed by §§ 35.45 et seq. which remain unpaid after they become due shall bear interest at the rate of one and one-half of one percent (1.5%) per month (or part thereof.
(C) Any person who shall fail, neglect or refuse to make any return or pay any tax due required by §§ 35.45 et seq., or to pay the city those so withheld under the terms of §§ 35.45 et seq., or any person who shall refuse to permit the City Finance Director or any agent or employee designated by him in writing, to examine books, records, and papers pertaining to information required under §§ 35.45 et seq., or who shall knowingly make any incomplete, false, or fraudulent return, or who shall attempt to do anything whatsoever to avoid the full disclosure of the amount of gross receipts in order to avoid the payment of the whole or any part of the restaurant license tax, shall become liable to the city for such tax as well as the interest and penalty thereon, and shall in addition, be subject to a fine of not less than fifty dollars ($50.00) or more than five hundred dollars ($500.00) or imprisonment for not less than thirty (30) days, each day of non filing constituting a separate offense. Such criminal penalties shall be in addition to the penalties imposed above.
(D) Any person presenting for payment a credit card, check or draft for payment of the taxes set forth in this section and the payment is dishonored, returned for non-sufficient funds (NSF) or charged back to the city account for any reason shall be charged a fee of fifty dollars ($50.00) in addition to any other penalties, fees or interest provided for herein. Any payment to the city which is dishonored, returned for non-sufficient funds (NSF) or charged back to the city account for any reason shall be treated as if payment had not been received and penalties and interest for non- payment provided for herein shall be charged.
(Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-031, passed 10-10-11; Am. Ord. 0-2012- 003, passed 2-27-12; Am. Ord. 0-2014-021, passed 1-12-15; Am. Ord. 0-2016-024, passed 12- 22-16)