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(A) Original delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty equal to ten percent (10%) of the amount of the tax, in addition to 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 equal to ten percent (10%) of the amount of the tax and previous penalty in addition to the tax and the ten percent (10%) penalty first imposed. An additional penalty equal to ten percent (10%) of the total tax and penalty of the previous 30-day period shall be added for each successive 30-day period that the account remains delinquent.
(C) Fraud. If the Tax Commissioner determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty equal to twenty-five percent (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 the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one percent (1%) 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.
(Ord. 49-1984, passed 6-27-84)
(A) If any operator shall fail or refuse to collect tax and to make, within the time provided in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the Tax Commissioner shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of tax due. As soon as the Tax Commissioner shall procure such facts and information as he is able to obtain on which to base the assessment of any tax imposed by this chapter payable by any operator who has failed or refused to collect the same and to make such report and remittance he shall proceed to determine and assess against such operator the tax, interest, and penalties provided for by this chapter. In case such determination is made, the Tax Commissioner shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known address. Such operator may, within ten days after the serving or mailing of such notice, make application in writing to the Tax Commissioner for a hearing on the amount assessed. 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 Commissioner shall become final and conclusive and immediately due and payable.
(B) If such application is made, the Tax Commissioner shall give not less than five days written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in such notice why the amount specified therein should not be fixed for such tax, interest, and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the Tax Commissioner shall determine the proper tax to be remitted, and shall thereafter give written notice to the person in the manner prescribed herein of the determination and the amount of such tax, interest and penalty. The amount determined to be due shall be payable after 30 days unless an appeal is taken as provided in § 98.09. Subject to the policies laid down by the Board of Review, the Tax Commissioner shall have the power to compromise any assessment of interest and penalties.
(Ord. 49-1984, passed 6-27-84)
Any operator aggrieved by any decision of the Tax Commissioner with respect to the amount of such tax, interest and penalties, if any, may appeal to the Board of Review as created and constituted under § 94.18 by filing a notice of appeal with the Board of Review within 30 days of the serving or mailing of the determination of tax due. The Board of Review shall fix a time and place for hearing such appeal, and shall give notice in writing to such operator at his last known resident address. The findings of the Board of Review shall be final and conclusive, and shall be served on the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable on service of the notice.
(Ord. 49-1984, passed 6-27-84)
(A) It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this chapter to keep and preserve such records or receipts, issuance of complimentary tickets, and otherwise, together with the ticket stubs and other pertinent documents in such form as the Clerk- Treasurer may require. If the operator furnishes admissions not subject to the tax, the operator's records shall show the nature of the transaction.
(B) All such records and other documents shall be open during business hours to the inspection of the Tax Commissioner and shall be preserve for a period of four years, unless the Tax Commissioner consents in writing to their destruction within that period, or by order requires that they be kept longer.
(Ord. 49-1984, passed 6-27-84)
(A) 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 chapter, it may be refunded, provided a claim in writing therefor, stating under penalty of perjury the specific grounds on which the claim is founded, is filed with the Tax Commissioner within three years of the date of payment. The claim shall be on forms furnished by the Tax Commissioner. The Tax Commissioner may determine the amount of any such erroneous or over payment.
(B) No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto, and such refund exceeds $1.00.
(Ord. 49-1984, passed 6-27-84)
(A) The taxes imposed by this chapter shall be a lien on all of the property of any person required to collect and pay or to pay the same. If he shall sell his business or shall quit business, such person shall be required to make out the return provided for under this chapter within 30 days after the date of sale of such business or retirement therefrom, and his successor in business shall be required to withhold a sufficient amount of the purchase money to cover the amount of such taxes so collected and unpaid, together with interest, if any, until such time as the former owner shall produce a receipt from the Clerk- Treasurer showing that the taxes have been paid or a certificate that no taxes are due.
(B) If the purchaser of a business shall fail to withhold purchase money as above provided, and the taxes so collected shall be due and unpaid under the 30-day period allowed, he shall be liable for the payment of the taxes collected and unpaid on account of the operation of the business by the former owner, together with interest, as provided by this chapter.
(C) The lien for unpaid taxes herein imposed shall not become effective until such time as the Clerk- Treasurer shall certify to the County Auditor of Hamilton County the amount of taxes delinquent, and such certification is placed on record by the County Recorder in a book maintained for that purpose.
(Ord. 49-1984, passed 6-27-84)
Any person who violates any provision of this chapter shall be guilty of a minor misdemeanor on the first offense, and on any subsequent offense, shall be guilty of a misdemeanor of the second degree punishable by a fine of not more than $750.00 or by imprisonment for a period of not more than 90 days, or by both such fine and imprisonment for each offense.
(Ord. 49-1984, passed 6-27-84)