(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.
(1) 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 be considered to be in violation of this chapter.
(2) The City Recorder shall send a written notice to the business operator, indicating that a violation has occurred. If the delinquent tax is not paid in full within ten working days of the date of the letter, the City Recorder shall revoke the business license.
(3) For each day the business operator continues to operate a raft rental business after a business license has been revoked under this section, the operator shall pay a penalty. A raft rental business license shall not be reinstated until the operator makes full payment to the city of the delinquent tax and penalties.
(C) Fraud. A random physical inventory will be conducted on a periodic and unscheduled basis to identify the number of rafts shuttled on raft shuttles. This physical inventory will be contrasted with the remittance paid for all rafts, whether rented for money or provided free use. If the City Recorder determines that the nonpayment of any remittance due under this chapter is because of fraud, as evidenced by a discrepancy between the operator's remittance and the physical inventory, a penalty will be added to the amount of the tax, in addition to the penalties stated in divisions (A) and (B) above. The penalty for fraud will be as follows: the discrepancy between the reported number of rafts upon which tax is paid and the physical inventory count will be assessed to the operator at the rate of $2 per unreported raft and multiplied by the number of days of operation in the reporting period. Example:
5 unreported rafts x $2.00 x 31 days of operation = $310 penalty
(Ord. 147, passed 5-2-1996; Ord. 199, passed 12-20-2001)