Gilroy Municipal Code Art. VII Delinquent Taxes

Taxes collected from a service user which are not remitted to the collector on or before the due dates provided in this chapter are delinquent.

(Ord. No. 927, § 1, 7-19-1971)

In addition to remitting the amount of the tax, any service supplier or non-utility supplier who fails to remit any tax imposed by this chapter within the time required and upon five (5) days’ written notice to the service supplier or non-utility supplier of its failure to remit, shall pay a penalty of ten (10) percent of the amount of the tax which shall be added on the last day of each month following the date on which remittance was due until the tax and penalties are remitted.

(Ord. No. 99-12, Exh. B, 9-7-1999)

If the tax collector determines that the non-payment by any service supplier or nonutility supplier of any remittance due under this chapter is due to fraud, a penalty of twenty-five (25) percent of the amount of the tax shall be added thereto in addition to the penalty imposed by section 26B.23.

(Ord. No. 927, § 1, 7-19-1971; Ord. No. 2004-06, § IV(1), 5-3-2004)

In addition to the penalties imposed by section 26B.23 and 26B.24, any service supplier or non-utility supplier who fails to remit any tax imposed by this chapter shall pay interest at the rate of eighteen (18) percent per annum. The interest shall be calculated per month or fraction thereof, on the amount of the tax and penalties, from the date on which the remittance first became delinquent until paid.

(Ord. No. 99-12, Exh. B, 9-7-1999; Ord. No. 2004-06, § IV(2), 5-3-2004)

Every penalty imposed upon a service supplier or non-utility supplier and such interest as accrues, under the provisions of sections 26B.23 to 26B.25, inclusive, shall be added to the tax required to be remitted.

(Ord. No. 99-12, Exh. B, 9-7-1999; Ord. No. 2004-06, § IV(3), 5-3-2004)

In addition to paying the amount of the tax, any service user who fails to pay any tax imposed by this chapter within sixty (60) days of the date of the receipt of notice of the amount of tax due from the service supplier shall pay a penalty of ten (10) per cent of the amount of the tax which shall be added on the last day of each month following the date on which payment was due until the tax and penalties are paid.

(Ord. No. 99-12, Exh. B, 9-7-1999)

If the tax collector determines that the non-payment by any service user of any tax imposed by this chapter is due to fraud, a penalty of twenty-five (25) percent of the amount of the tax shall be added thereto in addition to the penalty imposed by section 26B.27.

(Ord. No. 99-12, Exh. B, 9-7-1999; Ord. No. 2004-06, § IV(4), 5-3-2004)

In addition to the penalties imposed by section 26B.27 and 26B.28, any service user who fails to remit any tax imposed by this chapter shall pay interest at the rate of eighteen (18) percent per annum. The interest shall be calculated per month or fraction thereof, on the amount of the tax and penalties, from the date on which the remittance first became delinquent until paid, and a collection charge of ten dollars ($10.00) shall be added for each delinquent account.

(Ord. No. 99-12, Exh. B, 9-7-1999; Ord. No. 2004-06, § IV(5), 5-3-2004)

Every penalty imposed upon a service user and such interest as accrues under the provisions of sections 26B.27 to 26B.29, inclusive, shall be added to the tax required to be paid.

(Ord. No. 99-12, Exh. B, 9-7-1999; Ord. No. 2004-06, § IV(6), 5-3-2004)

The penalties, interest and collection charges imposed in sections 26B.27 to 26B.30, inclusive, shall not be collected by the service supplier, but by the city.

(Ord. No. 99-12, Exh. B, 9-7-1999; Ord. No. 2004-06, § IV(7), 5-3-2004)