At the time of filing the returns required under this chapter with the city clerk, the operator shall remit therewith to the city clerk, the tax due under the provisions of this chapter. If the filing of the return and remittance of the taxes due are received by the city clerk after the last day of the month, the taxes are then delinquent and the operator shall pay, in addition to one hundred percent (100%) of the taxes due, interest and penalties as prescribed in subsection 2-5-16A of this chapter. (Ord. 722, 2-1-2012)