(a) Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a late fee equal to ten percent of the amount of the tax in addition to the tax, or ten dollars ($10.00), whichever is greater. The Finance Director may publish the names of delinquent filers.
(b) Continued Delinquency. Any operator who fails to remit any delinquent remittances on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency late fee equal to ten percent of the amount of the tax and previous late fee in addition to the tax and the ten percent late fee first imposed. An additional late fee equal to ten percent of the total tax and late fee of the previous thirty-day period shall be added for each successive thirty-day period the account remains delinquent. After six months of continued delinquency, the Finance Director may initiate prosecution for non-filing or other applicable offenses under Section 882.99 and the operator shall be subject to all civil penalties and late fees imposed under this Section as well as fines or criminal penalties imposed by a court upon conviction.
(c) Fraud. If the Finance Director determines that the non-payment of any remittance due under this chapter is due to fraud, a civil penalty equal to twenty-five percent of the amount of the tax shall be added thereto in addition to the fees stated in subsections (a) and (b) of this section.
(d) Notice. Before imposing delinquency late fees, the Finance Director shall email then send annual reminders to all operators at the establishment's address by first class regular mail or postcards at least thirty days prior to the due date. Unless the deadline for filing has been extended, the Finance Director will use certified or priority U.S. mail with receipt tracking to the establishment's address to notify delinquent filers of their status and set a deadline for response, and assess mailing expenses.
(e) Penalties During Pendency of Hearing or Appeal. No penalty or late fee provided under the terms of this chapter shall be imposed during the pendency of any hearing provided for in Section 882.11
nor during the pendency of any appeal to the Board of Tax Review established in Section 881.21
provided for in Section 882.12
.
(Ord. 2021-06. Passed 5-3-21.)