If any taxpayer fails to make the annual return or any quarterly installment required by this article, or makes his return but fails to remit in whole or in part the proper amount of tax due, there shall be added to the amount of tax unpaid, from the date such tax should have been paid, a penalty in the amount of five percent (5%) of the tax for the first month, or fraction thereof, of delinquency and one percent (1%) of the tax for each succeeding month, or fraction thereof, of delinquency; provided, however, that if such failure is due to reasonable cause, the City Clerk may waive these penalties in whole or in part. In addition, the City Clerk may waive these penalties for all taxpayers for any tax paid in which a national or state emergency exists. This waiver must be approved by the City Council.
If the failure to pay is due to fraud or intent to evade this article and the rules and regulations promulgated thereunder, there shall be added an additional penalty of twenty-five percent (25%) of the amount of the unpaid tax, exclusive of the aforesaid penalties.
All penalties and interest so added shall be collected at the same time and in the same manner as the tax imposed by this article. (Ord. 2020-09. Passed 6-15-20.)