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(A) Any person who fails or refuses to pay any tax required to be paid pursuant to this subchapter on or before the due date shall pay penalties and interest as follows:
(1) A penalty equal to 25% of the amount of the tax in addition to the amount of the tax, plus interest on the unpaid tax calculated from the due date of the tax at a rate established by resolution of the City Council; and
(2) An additional penalty equal to 25% of the amount of the tax if the tax remains unpaid for a period exceeding one calendar month beyond the due date, plus interest on the unpaid tax and interest on the unpaid penalties calculated at the rate established by resolution of the City Council.
(B) Whenever a check is submitted in payment of a tax and the check is subsequently returned unpaid by the bank upon which the check is drawn, and the check is not redeemed prior to the due date, the taxpayer will be liable for the tax amount due plus penalties and interest as provided for in this section plus any amount allowed under state law.
(C) The tax due shall be that amount due and payable from January 1, 2019 or the first date on which the cannabis business first engaged in business in the city, whichever date occurred last, together with applicable penalties and interest calculated in accordance with division (A) of this section.
(D) The Tax Administrator may waive the first and second penalties of 25% each imposed upon any person if:
(1) The person provides evidence satisfactory to the Tax Administrator that failure to pay timely was due to circumstances beyond the control of the person and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, and the person paid the delinquent tax and accrued interest owed the city prior to applying to the Tax Administrator for a waiver.
(2) The waiver provisions specified in this division shall not apply to interest accrued on the delinquent tax and a waiver shall be granted only once during any 24-month period.
(Ord. 1261, passed 11-6-18)