A. Taxes collected from a service user which are not remitted to the city collector on or before the due dates provided in this chapter are delinquent.
B. Penalties for delinquency in remittance of any tax collected shall attach and be paid by the person required to collect and remit at the rate of fifteen (15) percent of the total tax collected herein.
C. The city collector shall have power to impose additional penalties upon persons required to collect and remit taxes under the provisions of this chapter for fraud or negligence in reporting or remitting at the rate of fifteen (15) percent of the amount of the tax collected or as recomputed by the city collector.
D. In addition to the penalties imposed by this section, any service supplier who fails to remit any tax imposed by this chapter shall pay interest at the rate of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the penalty is imposed to the date upon which the tax and penalties are paid.
E. Every penalty and all interest imposed under the provisions of this section shall become a part of the tax required to be remitted. (Prior code § 41.06.055)