(a) Failure to file a return; delinquent payment. A person who fails to file a return as required under this chapter or who fails to remit all the taxes due the city by that person shall pay a penalty. The penalty shall be an amount equal to 5% of the taxes due if no return is filed and 5% of the delinquency if a return is filed without remitting all the taxes due. The penalty shall be imposed for each month or part of a month during which the delinquency or failure to file exists up to a maximum of 25% of the taxes due or 25% of the delinquency, whichever is applicable, or both if both are applicable; provided, the total penalty for a single calendar month shall not exceed $1,000. The filing of an incomplete return shall be treated as the filing of no return. The penalties are in addition to penalties that may result from violations of other provisions of this chapter.
(b) Interest. Interest at the rate of 12% per annum shall be paid on all amounts due the city that are not received by the city as required under this chapter, except interest does not accrue on penalties.
(c) Statement of tax. A person required to collect the tax under this chapter, who fails to separately state the tax due on the transaction, shall be subject to a penalty equal to the amount of the tax due on the sale or $25.00, whichever is greater.
(d) Failure to produce records for inspection. A failure of or refusal of a person required to collect the tax under this chapter, to produce records or to allow the inspection at reasonable times of records required by this chapter to be kept subjects the person to a penalty of $300 or three times the amount of any deficiency found or estimated to have occurred by the city, whichever is greater.
(e) Forced filing. In the event that the city is unable to ascertain the amount of tax due to be remitted by a collector by reason of the failure of the collector to keep accurate books, failure to allow inspection, failure to file a return, filing an incomplete return, or falsification of records, the city may make an estimate of the tax due based on the information available to it, and file a return for such person. Notice of the forced filing and a copy of the estimated return filed by the city shall be furnished to the collector together with a notice that the collector is required to file a correct return and pay all taxes, penalties, and interest due. The city will require the collector filing a corrected return to provide sufficient proof to support the corrected return. If the collector has not filed a corrected return with sufficient proof, together with all taxes due with the return, within 30 days of the date of mailing the notice of the forced filing to the collector, then the amount of tax shown on the forced filing is presumed correct and is delinquent. If upon a subsequent audit or investigation or for any other reason it is determined that a greater amount was due, the collector is liable for payment fo the additional amount, plus applicable penalties and interest.
(f) Loss of records. A seller, or in the case of raw fish products, the buyer, shall immediately notify the city of any fire, theft, or other casualty which would prevent complying with this chapter. Such casualty constitutes a defense to any penalty provided in this chapter, but does not excuse the seller from liability for taxes due. Accidental loss of funds or records is not a defense hereunder.
(g) Maintenance of suits. Nothing in this section shall prevent the city from filing and maintaining an action to collect any taxes collected or which should have been collected in addition to any penalty assessed.
(h) Determination of civil penalties. The amount of any civil penalty imposed under this chapter shall be determined and stated in writing by the City Clerk after providing the tax payer or tax collector reasonable notice and an opportunity to be heard concerning the imposition of the penalty. If a penalty is imposed, a person obligated to pay the penalty may petition the Mayor for review. A petition for review must be filed within 15 days of receipt of notice of the penalty. The decision fo the Mayor on review shall be rendered in writing and shall be final, subject to judicial review where applicable.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00)