(A) Original delinquency. Any operator who has not been granted an extension of time for remittance of tax due, and who fails to remit any tax imposed by this subchapter prior to delinquency, shall pay 10% of the amount of tax due in addition to the amount of the tax.
(B) Continued delinquency. Any operator who has not been granted an extension of time for remittance of tax due, and who failed to pay 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 15% of the amount of the tax due plus the amount of the tax and the 10% penalty first imposed. After the first 30 days of delinquency, in addition to other remedies, fines and fees, the operator may be cited into municipal court. Each day subsequent to the 31 days shall be considered a separate violation. Penalties to be set by resolution. Failure to pay any tax, fine or fee after 45 days may result in the revocation of business regulation in addition to all other tax, fees, fines and penalties.
(C) Fraud. If the Tax Administrator determines that the nonpayment of any remittance due under this subchapter is due to fraud or intent to evade the provisions thereof, 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 the penalties imposed, any operator who fails to remit any tax imposed by this subchapter shall pay interest at the rate of 1% per month or fraction thereof without proration for portions of a month on the amount of the tax due, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(E) Penalties merged with tax. Every penalty imposed and any interest as accrues under the provisions of this section shall be merged with and become a part of the tax herein required to be paid.
(F) Petition for waiver. Any operator who fails to remit the tax herein levied within the time herein stated shall pay the penalties herein stated; provided, however, the operator may petition the City Council for waiver and refund of the penalty or any portion thereof; and the City Council may, if a good and sufficient reason is shown, waive and direct a refund of the penalty or any portion thereof.
(Prior Code, § 35.022) (Ord. 893, passed 5-23-1977; Ord. 1289, passed 5-5-2014; Ord. 1344, passed 4-15-2019)