CHAPTER 23. TAXATION.*
Article III. Transient Occupancy Tax.
Sec. 23-54. Penalties for failure to remit tax when due.
(a) Original delinquency. Any operator who fails to remit any tax
imposed by this article within the time required shall pay, in addition to the
amount of the tax, a penalty of two and one-half percent of the amount of the
tax for the first week or fraction thereof in which the payment is delinquent.
If the payment is delinquent for any period of time exceeding one week but less
than or equal to four weeks, the operator shall pay an additional penalty of
seven and one-half percent of the amount of the tax.
delinquency. Any operator who fails to remit any delinquent remittance on or
before a period of four weeks following the date on which the remittance first
became delinquent shall pay, in addition to the amount of the tax and the ten
percent penalty for the first four weeks of delinquency, an additional penalty
of ten percent of the amount of the tax.
(c) Fraud. If the tax
administrator determines that the nonpayment of any remittance due under this
article is due to fraud, a penalty of twenty-five percent of the amount of the
tax shall be added thereto in addition to the penalties stated in subsections
(a) and (b) of this section.
(d) Interest. In addition to the
penalties imposed pursuant to subsections (a), (b) and (c) of this section, any
operator who fails to remit any tax imposed by this article shall pay interest
at the rate of one-half percent per month or fraction thereof on the amount of
the tax, exclusive of penalties, from the date on which the remittance first
became delinquent until paid.
(e) Penalties merged with tax. Every
penalty imposed and such interest as accrues under the provisions of this
section shall become a part of the tax herein required to be paid. (Ord. No.
669, § 8: Ord. No. 1426, § 3.)