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(A) Original delinquency. Any operator who fails to remit any tax imposed by this subchapter within the time required shall pay a penalty of 10% of the amount of the tax in addition to the amount of the tax.
('81 Code, § 3.20.130)
(B) Continued delinquency. Any operator who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed.
('81 Code, § 3.20.140)
(C) Fraud. If the Tax Collector determines that the nonpayment of any remittance due under this subchapter is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated in divisions (A) and (B) of this section.
('81 Code, § 3.20.150)
(D) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this subchapter, shall pay interest at the rate of one-half of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
('81 Code, § 3.20.160)
(E) Penalties and interest merged with tax. Every penalty imposed and such interest as accrues under the provisions of this subchapter shall become a part of the tax required to be paid in this subchapter.
('81 Code, § 3.20.170)
(A) If any operator fails or refuses to collect the tax and to make, within the time provided in this subchapter, any report and remittance of the tax or any portion thereof required by this subchapter, the Tax Collector shall proceed in such manner as he may deem best to obtain facts and information upon which to base his estimate of the tax due.
(B) As soon as the Tax Collector procures such fact and information, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for in this subchapter.
('81 Code, § 3.20.180)
If the Tax Collector makes a determination pursuant to this subchapter, he shall give notice of the amount so assessed, either by serving such notice personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known place of business.
('81 Code, § 3.20.190)
(A) Within 10 days after the serving upon any operator of such notice, such operator may apply in writing to the Tax Collector for a hearing on the amount assessed.
(B) If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Collector shall become final and conclusive and immediately due and payable.
('81 Code, § 3.20.200)
(A) If such application is made, the Tax Collector shall give not less than five days written notice in the manner prescribed in this subchapter to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest and penalties.
(B) At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed.
(C) After such hearing, the Tax Collector shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this subchapter of such determination and the amount of such tax, interest and penalties.
(D) The amount determined to be due shall be paid within 15 days unless an appeal is taken as provided in this subchapter.
('81 Code, § 3.20.210)
(A) Time for appeal. Any operator deeming himself aggrieved by any decision of the Tax Collector with respect to the amount of the tax, interest and penalties found to be due may appeal to the City Council by filing a notice of appeal with the City Clerk within 15 days of the serving or mailing of the determination of the tax due.
('81 Code, § 3.20.220)
(B) Notice of hearing. Upon the filing of a notice of appeal, the City Clerk shall fix a time and place for hearing such appeal, and he shall give not less than five days notice in writing, either personally or by United States mail, postage prepaid.
('81 Code, § 3.20.230)
(C) Decision of appeal. The City Council shall hear and consider all evidence produced by the appellant and other witnesses, and written findings thereon, which shall be final, shall be served upon the appellant in the manner prescribed in division (B) of this section.
('81 Code, § 3.20.240)
Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this subchapter, the operator may request such amount be credited to subsequent taxes, or the amount may be refunded as provided in this subchapter.
('81 Code, § 3.20.250)
Refund or credit in the amount overpaid, paid more than once or erroneously or illegally collected or received shall be approved by the city only when it is established to the satisfaction of the Tax Collector that the person from whom the tax was collected was not a transient and that the amount of the tax so collected has in fact been refunded to the transient or credited to the account of the transient.
('81 Code, § 3.20.260)
(A) When an operator shows to the satisfaction of the Tax Collector that he no longer is operating a hotel in the incorporated area of the city or will cease such operation before the credit can be applied and files a proper claim therefor, in lieu of such credit, the Tax Collector shall refund to such operator the amount overpaid, paid more than once or erroneously or illegally collected or received.
('81 Code, § 3.20.270)
(B) A transient or other guest of a hotel may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim in the manner provided in § 37.81 if the tax was paid by the transient or other guest directly to the Tax Collector or if the transient or other guest has paid the tax to the operator and established to the satisfaction of the Tax Collector that the transient or other guest has been unable to obtain a refund from the operator who collected the tax.
('81 Code, § 3.20.280)
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