(a) The tax imposed and levied by this article, if not paid when due, shall bear interest at the rate of eight percent per annum from the due date of the return until paid.
(b) If any hotel operator fails to make the return of 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 of the tax for the first month, or fraction of a month, of delinquency and one percent of the tax for each succeeding month, or fraction of a month, of delinquency; provided, that if such failure is due to responsible cause, the City collector may waive in whole or in part these penalties.
(c) Interest and penalties may be collected in the same manner as the tax imposed by this article.
(Ord. 5-04. Passed 10-14-04.)