(A) Original delinquency. Any operator who fails to remit any portion of any tax imposed by this chapter, within the time required, shall pay a penalty of 10% of the amount of the tax, in addition to the amount of the tax.
(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.
(C) Fraud. If the City Recorder determines that the nonpayment of any remittance due under this chapter 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) above.
(D) Interest. In addition to specified penalties, any operator who fails to remit any tax imposed by this chapter will pay interest at the rate of 1.5% per month, or fraction of a month, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid.
(E) Penalties merged with tax. Every penalty imposed and the interest as accrued under the provisions of this section shall become a part of the tax herein required to be paid.
(Ord. 140, passed 2-16-1995; Ord. 171, passed 1-21-1999)