§ 3.16.080. Penalties—Interest

A.

Original delinquency. Any operator who fails to remit any tax imposed by this Code within the time required shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax.

B.

Fraud. If the city clerk determines that the non-payment of any remittance due under this Code is due to fraud, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsection A.

C.

Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one 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.

D.

Penalties merged with tax. Every penalty imposed and such interest as accrues under the provisions of this section shall become a party of the tax herein required to be paid.

(Ord. No. 270)