(A) Generally. Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) Hotel operator’s tax.
(1) In the case of any person who fails to pay any tax imposed by §§ 45.015 through 45.027 when due for which the person is liable, and the person pays the tax prior to the issuance of a demand for payment by the Treasurer, then the person shall also pay a penalty equal to 5% of the amount of tax due.
(2) In the case of any person who fails to pay any tax imposed by this subchapter when due for which the person is liable, and, prior to payment of the amount due, the person is issued a demand for payment by Treasurer, then the person shall also pay a penalty equal to 20% of the amount of tax due.
(3) In addition to any and all penalties imposed by §§ 45.015 through 45.027, any person who fails to pay any tax imposed by §§ 45.015 through 45.027 when due for which the person is liable shall also pay interest on the amount of tax due at the rate of 2% per month, or a portion thereof, on any balance remaining from time to time unpaid.
(1980 Code, § 17.211)
(4) Any person, firm or corporation who or which violates any of the provisions of §§ 45.015 through 45.027, in addition to other relief as the law may afford, may be fined not less than $500 nor more than $1,000 for a first offense; and not less than $750 nor more than $10,000 for the second and every subsequent offense. For the purposes of §§ 45.015 through 45.027, a separate and distinct offense shall be regarded as committed each day upon which the persons, firms or corporations shall continue any violation, or permit any violation to exist after notification thereof.
(1980 Code, § 17.219)
(C) City of Quincy use tax. Any business liable hereunder which is delinquent more than 30 days in paying the tax shall be required to pay a penalty of 5% of the amount of the tax unpaid. Any person or entity which refuses to comply with §§ 45.070 through 45.072 shall be considered in violation of an ordinance of the city and may be fined accordingly in addition to the penalty imposed.
(1980 Code, § 17.504)
(D) Locally imposed and administered tax rights and responsibilities. In the event a determination has been made that a tax is due and owing, through audit, assessment or other bill sent, the tax must be paid within the time frame otherwise indicated.
(1) Interest. The city hereby provides for the amount of interest to be assessed on a late payment, underpayment, or nonpayment of the tax, to be 5% above the monthly rate paid on the day-to-day accounts of the city.
(2) Late filing and payment penalties. If a tax return is not filed within the time and manner provided by the controlling tax ordinance, a late filing penalty, of 5% above the monthly rate paid on the day-to-day accounts of the city not to exceed 5% of the amount of tax required to be shown as due on a return shall be imposed; and a late payment penalty of 5% above the monthly rate paid on the day-to-day accounts of the city not to exceed 5% of the tax due shall be imposed. If no return is filed within the time or manner provided by the controlling tax ordinance and prior to the city issuing a notice of tax delinquency or notice of tax liability, then a failure to file penalty shall be assessed equal to 25% not to exceed 25% of the total tax due for the applicable reporting period for which the return was required to be filed. A late filing or payment penalty shall not apply if a failure to file penalty is imposed by the controlling ordinance.
(1980 Code, § 17.611)
(E) Prepared food and beverage and alcoholic beverage tax. Any owner and operator of a prepared food facility or a liquor facility within the city found guilty of violating, disobeying, omitting, neglecting, or refusing to comply with any of the provisions of §§ 45.160 through 45.170 shall be punished, upon conviction thereof, by a fine of not less than $200 nor more than $500 for the first offense, and not less than $500 nor more than $1,000 for the second and each subsequent offense in any 180-day period. A separate and distinct offense shall be deemed committed each day upon which the violation shall continue.
(Ord. 9391, passed 11-18-2019)