§ 3.32.080. Delinquency or fraud—Penalties and interest.

A.

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

B.

Any operator who fails to remit any delinquent remittance on or before a period of thirty days following the date on which the remittance first became delinquent shall pay an additional penalty of ten percent of the amount of the TOT in addition to the amount of the TOT and the ten-percent penalty first imposed.

C.

If the tax administrator determines that the nonpayment of any remittance due under this chapter is attributable to fraud, a penalty of twenty-five percent of the amount of the TOT shall be added thereto in addition to the penalties stated in subsections (A) and (B) of this section.

D.

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 and one-half percent per month on the unpaid balance of the TOT, including penalties, from the date on which the remittance first became delinquent until paid.

E.

Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the TOT herein required to be paid.

(Ord. No. 1415, § 1, 11-8-2016)