(A) All taxes imposed by this chapter, including taxes withheld or required to be withheld from wages by an employer and remaining unpaid after they have become due, shall bear interest on the amount of the unpaid tax at the rate of 1% per month, and the taxpayers upon whom such taxes are imposed, and the employers required by this chapter to deduct, withhold and pay taxes imposed, by this chapter shall be liable, in addition to the tax and interest to a penalty in the amount of 1% per month on the amount of the unpaid tax for each month or fraction thereof.
(1) Twenty dollars for individuals using a Social Security Number.
(2) One hundred dollars for corporations, businesses, associations, or other entities using a Federal Tax Identification Number.
(B) The Tax Administrator may abate interest or penalty, or both, limited to reasons of de minimums or reasonable cause. Beyond such limited reasons, the Board of Review may abate such interest or penalty, or both, upon recommendation of Tax Administrator, upon appeal from the refusal of Tax Administrator to so recommend, the Board may nevertheless abate such interest or penalty, or both.
(C) Each year, during the month of January, the Tax Administrator may cause to be published in a newspaper of general circulation with the Municipality a list of persons who are delinquent in the payment of their Municipal Income Tax or who have otherwise failed to comply with the Income Tax regulations; provided that such persons have been notified by mail of the date of publication within thirty days prior to publication.
(D) Any persons, firm or corporation required to file a W-3 Wage Reconciliation Form under § 35.07(B)(1) and fails to do so by February 28 following the close of the year shall be assessed a penalty of $10 for each W-2 covered or $100, whichever is greater.
(Ord. 31-2007, passed 12-18-07)