(A) Taxes collected from a service user, or owed by a service user subject to § 35.085 of this subchapter are delinquent if not received by the Tax Administrator on or before the due date. Should the due date occur on a weekend or legal holiday, the return must be received by the Tax Administrator on or before the first regular working day following the weekend or legal holiday. A direct deposit, including electronic fund transfers and other similar methods of electronically exchanging monies between financial accounts, made by a service supplier in satisfaction of its obligations under this division shall be considered timely if the transfer is initiated on or before the due date, and the transfer settles into the city’s account on or before the following business day.
(B) If the person required to collect and/or remit the utility users tax fails to collect the tax (by failing to properly assess the tax on one or more services or charges on the customer’s billing) or fails to remit the tax collected on or before the due date, or, in the case of a service user that fails to properly self-collect and remit the tax on or before the due date under § 35.085 of this subchapter, the Tax Administrator shall attach a penalty for such delinquencies or deficiencies at the rate of 15% of the total tax that is delinquent or deficient in the remittance. Notwithstanding the foregoing, a person required to collect and/or remit the utility users tax shall not be subject to the 15% penalty and interest for an “improper assessment” if such “improper assessment” is voluntarily disclosed to the Tax Administrator, or its agent, and promptly corrected thereafter by such person, whether the disclosure occurs in the course of a Tax Administrator survey under §§ 35.081(C), 35.082(D), 35.083(D), and 35.084(D) or the disclosure is voluntarily initiated by such person. For purposes of this division, the term VOLUNTARILY DISCLOSED shall mean information freely offered by a service supplier to the city for the purpose of increasing the accuracy of the service supplier’s tax collection and/or remittances before the issue has been raised or an inquiry has been initiated by the city or any other California municipality.
(C) The Tax Administrator shall have the power to impose additional penalties upon persons required to collect and/or remit taxes pursuant to the provisions of this subchapter for fraud or gross negligence in reporting or remitting at the rate of 15% of the amount of the tax collected and/or required to be remitted, or as recomputed by the Tax Administrator.
(D) In addition to any other penalties imposed by this subchapter, any person required to collect and/or remit any tax imposed by the provisions of this subchapter who fails to collect the tax (by failing to properly assess the tax on one or more services or charges on the customer’s billing) or fails to remit the tax collected on or before the due date, or, in the case of a service user that fails to properly self-collect and remit the tax under § 35.085 of this subchapter on or before the due date, shall pay interest at the rate of 3/4 of 1% per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid.
(E) The interest accrued under the provision of this section shall become a part of the tax required to be paid.
(‘65 Code, § 3-6.507) (Ord. 390-C.S., passed - - ; Am. Ord. Measure A, passed - - )