A. Delinquency.
1. An operator who remits a transient lodging tax between the first day and the twenty-ninth day following the deadline for such remittance shall pay, in addition to the amount of the tax, a delinquency penalty of twenty-five percent of the amount of the tax.
2. An operator who remits a transient lodging tax between the thirtieth day and the sixtieth day following the deadline for such remittance shall pay, in addition to the amount of the tax, a delinquency penalty of fifty percent of the amount of the tax.
3. An operator who remits a transient lodging tax after the sixtieth day following the deadline for such remittance shall pay in addition to the amount of the tax the following penalties:
(i) a delinquency penalty of one hundred percent of the amount of the tax; and
(ii) A. Interest on the total of the tax and the delinquency penalty. Interest shall be at the rate of ten percent per annum and shall be computed from the sixty-first day of delinquency until the date of remittance of the tax and delinquency penalty to the Department of Finance and Management Services.
B. Fraud. If the Department of Finance and Management Services determines that the nonpayment of a transient lodging tax is due to fraud of the operator, then the operator shall pay, in addition to the amount of the tax, a fraud penalty of twenty-five percent of the amount of the tax.
(Ord. MC-1625, 2-21-24; Ord. MC-1484, 4-18-18)