(a) All taxes imposed by this chapter, including declarations and estimated payments, and also including taxes 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 eighteen percent (18%) per annum.
(b) The taxpayer upon whom such taxes are imposed in addition thereto, a late filing penalty of twenty-five dollars ($25.00), to a late payment penalty of one and one-half percent (1 ½%) of the amount of the unpaid tax for each month or fraction of a month of non- payment with a minimum late payment penalty of ten dollars ($10.00).
(c) The employers required by this chapter to deduct, withhold and pay taxes imposed by the chapter shall be liable in addition to a withholding late filing penalty of twenty- five dollars ($25.00), to a withholding late payment penalty of three percent (3%) of the amount of the unpaid tax for each month or fraction of a month of nonpayment with a minimum late payment penalty of ten dollars ($10.00).
(d) Failure of a landlord to file the required quarterly reports regarding tenants shall result in a penalty in the amount of twenty-five dollars ($25.00) for the first offense, and fifty dollars ($50.00) for each subsequent offense.
(e) Any person required to file a tax return with the City who fails to timely file a return shall be liable to pay a penalty to twenty-five dollars ($25.00) even if no tax is found to be due.
(f) The Tax Administrator may abate interest or penalties, or both, and upon refusal to abate interest or penalties, or both, by the Tax Administrator, the Board of Review may nevertheless abate interest or penalties, or both.
(Ord. 051206-85. Passed 12-20-05.)