(a) The tax imposed and levied by this article, if not paid when due, shall bear interest at the rate of twelve percent (12%) per annum from the due date of the return until
paid.
(b) If any operator fails to make the 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, 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 of 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 that if such failure is due to reasonable cause, the City Recorder may waive in whole or part these penalties.
(c) Interest and penalties may be collected in the same manner as the tax imposed by this article. (Ord. 2014-04. Passed 11-5-14.)