(A) Delinquent payments hereunder shall incur interest in an amount equal to one percent (1%) per month from the time the tax was due until the tax is paid to the city. A fraction of a month is counted an entire month.
(B) A business entity subject to tax on net profits may be subject to a penalty equal to five percent (5%) of the tax due for each month or fraction thereof if the business entity:
(1) Fails to file any return or report on or before the due date prescribed for filing or as extended by the city; or
(2) Fails to pay the tax computed on the return or report on or before the due date prescribed for payment or fails to pay 75% or greater of the tax due on the return as a estimated tax pursuant to § 115.07(A). For underestimated taxes paid for an extension, the penalty will be accessed upon the difference of the estimated tax paid and the tax computed on the return.
(3) An additional five percent (5%) penalty will be assessed for each additional thirty (30) day period or fraction thereof for which a business entity subject to tax on net profits fails to comply with (B)(1) or (2). The total penalty levied pursuant to this subsection shall not exceed twenty- five percent (25%) of the total tax due; however, the penalty shall not be less than twenty five dollars ($25.00). For example, if a return is due on April 15th, on April 16th a five percent (5%) penalty will be assessed, not prorated daily. On May 17th, another five percent (5%) penalty will be assessed and so on for a maximum penalty imposed of twenty-five percent (25%) of the total tax due.
(C) Every employer who fails to file a return or pay the tax on or before the time prescribed under § 115.05 may be subject to a penalty in amount equal to five percent (5%) of the tax due for each month or fraction thereof. An additional five percent (5%) penalty will be assessed for each additional thirty (30) day period or fraction thereof for an employer who fails to file a return or pay the tax on or before the time prescribed in § 115.05 (see example in (B)(3) for calculation. The total penalty levied pursuant to this subsection shall not exceed twenty-five percent (25%) of the total tax due; however, the penalty shall not be less than twenty-five dollars ($25.00).
(D) In addition to the penalties prescribed in this section, any business entity or employer shall pay, as part of the tax, an amount equal to twelve percent (12%) per annum simple interest on the tax shown due, but not previously paid, from the time the tax was due until the tax is paid to the city. A fraction of a month is counted as an entire month.
(E) Every tax imposed by this chapter, and all increases, interest, and penalties thereon, shall become, from the time the tax is due and payable, a personal debt of the taxpayer to the city.
(F) The city may enforce the collection of the occupational tax due under § 115.03 and any fees, penalties, and interest as provided in divisions (B) through (E) by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the city shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of this chapter.
(G) In addition to the penalties prescribed in this section, any business entity or employer who willfully fails to make a return or willfully makes a false return, or who willfully fails to pay taxes owing or collected, with the intent to evade payment of the tax or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.
(H) Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with, any matter arising under this chapter of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document, shall be guilty of a Class A misdemeanor.
(I) A return for the purpose of this section shall mean and include any return, declaration, or form prescribed by the city and required to be filed with the city by the provisions of this chapter, or by the rules of the city or by written request for information to the business entity by the city.
(J) Any person violating the provisions of § 115.11 by intentionally inspecting confidential taxpayer information without authorization, shall be fined not more than five hundred dollars ($500.00) or imprisoned for not longer than six (6) months, or both.
(K) Any person violating the provisions of § 115.11 by divulging confidential taxpayer information shall be fined not more than one thousand dollars ($1,000.00) or imprisoned for not more than one (1) year, or both. This chapter shall be effective for the 2010 tax year for those taxpayer filing requests for extensions for the 2010 tax year and thereafter.
(L) 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.
(M) Amnesty program.
(1) A taxpayer amnesty, waiver, or forgiveness of penalties and interest is established under this section for failure to file any return or report on or before the due date prescribed for filing or as extended by the city, or failure to pay the tax computed on the return or report on or before the due date prescribed for payment, shall be granted by the Occupational Tax Administrator subject to the following prerequisites, requirements, and conditions.
(a) The taxpayer to be eligible for the amnesty program must have a current occupational taxpayer account with the city for a period of two (2) years prior to the date of the amnesty request and in good standing during that two (2) year period.
(b) For a three (3) year period prior to the amnesty request (two (2) years if the taxpayer has not been a licensed city business for three (3) years preceding the request), the taxpayer must have been in good standing with the Occupational Tax Department and shall not have been delinquent in the payment of taxes or filing of reports or returns, or assessed late filing penalties.
(c) The taxpayer must make an amnesty request in writing to the Occupational Tax Office for amnesty within thirty (30) days of the due date prescribed for the filing of the return or report or as extended by the city, or the failure to pay the tax computed on the return or report for which amnesty is requested. The amnesty request, along with the other required documents and payment provided for hereunder, must be received by the Tax Office no later than thirty (30) days of the due date prescribed for the filing of the return or report, or as extended by the city, or the failure to pay the tax computed on the return or report for which amnesty is requested no later than the posted close of business for City Hall. If the thirtieth day falls on a weekend, holiday, or other day in which City Hall is closed, then the due date will be the close of business the following day in which City Hall is open. For the purpose of an amnesty request, the postmark shall not be accepted as satisfying the filing deadline.
(d) The taxpayer’s failure to file any return(s) or report(s), or failure to pay the taxes computed on the return or report for which amnesty is requested shall not have exceeded more than thirty (30) days from the original due date.
(e) The amnesty request shall be accompanied with the required return(s) or report(s) and all required tax payments in full. No partial payments shall be accepted with an amnesty request. In the event that the taxpayer should submit payment of 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, the amnesty request shall be revoked and penalties and interest assessed as of the original due date.
(f) An amnesty request shall not be requested or granted more than one (1) time during any three (3) year period. The one time request provided for herein may include more than one (1) tax report/return (such as employee wage withholding report and net profit returns) if the amnesty request is for the same due date.
(2) The Occupational Tax Office shall maintain with its taxpayer records, a list of all amnesty requests for a period of five (5) years after the date of the granting of amnesty.
(3) Amnesty provided for hereunder shall not be applicable to any other requirements provided for under Chapter 115.
(Ord. 0-2008-002, passed 1-14-08; Am. Ord. 0-2009-27, passed 12-14-09; Am. Ord. 0-2010-026, passed 11-8-10; Am. Ord. 0-2011-004, passed 1-26-11; Am. Ord. 0-2012-003, passed 2-27-12; Am. Ord. O-2019-18, passed 7-8-19; Am. Ord. O-2020-11, passed 9-28-20; Am. Ord. O-2022-01, passed 1-24-22)