§ 12-16

(a)

Base Tax Defined. For purposes of this section, "base tax" means the tax to be collected by an operator pursuant to Section 12-13 (i.e., twelve percent (12%) of the taxable room rents to be collected within the reporting period).

(b)

Original Delinquency. Any operator who fails to remit any base tax imposed by this article within the time required shall pay a penalty of ten percent (10%) of the amount of the base tax in addition to the amount of the base tax, provided that the base tax and penalty are remitted on or before the last day of the month following the quarter due date.

(c)

Continued Delinquency. Any operator who fails to remit any delinquent remittance on or before the last day of the second month following the quarter due date shall pay the base tax and the ten percent (10%) penalty imposed by subsection (b), plus a second delinquency penalty of ten percent (10%) of the amount of the base tax.

(d)

Fraud. If the tax collector determines that the nonpayment of any remittance due under this article is due to fraud, a penalty of twenty-five percent (25%) of the amount of the base tax shall be added thereto in addition to the penalties stated in subsections (b) and (c) of this section.

(e)

Interest. In addition to the penalties imposed, any operator who fails to remit any base tax imposed by this article shall pay interest at the rate of one and one-half percent (1½%) per month on the unpaid balance of the base tax, from the date on which the remittance first became delinquent until paid in full.

(f)

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 required by this article to be paid.

(g)

Security Bond. The tax collector is authorized to require any operator who has failed to file two (2) or more returns or payments, or who has filed two (2) or more delinquent returns or payments, in any twelve-month period, to deliver to him a security bond equal to three (3) times the anticipated tax collected for the highest delinquent reporting period. Failure to post a bond in a form acceptable to the Tax collector when requested to do so shall be grounds for revocation of an operator's certificate of registration as provided in Section 12-14(e).

(Ord. No. 6391, § II, 10-4-2022)

Editor's note— Ord. No. 6391, § II, adopted Oct. 4, 2022, amended and redesignated § 12-16 as a new § 12-16.1. Former § 12-16 pertained to penalties for delinquent payment and derived from Ord. No. 5823, § 2, adopted Jan. 6, 2009.

The Tax collector may waive interest accrued, and the first and second penalties of ten percent (10%) each imposed upon any person if:

The person provides evidence satisfactory to the tax collector that failure to pay timely was due to circumstances beyond the control of the person and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, and the person paid the delinquent base tax owed the county prior to applying to the tax collector for a waiver.

(Ord. No. 6391, § II, 10-4-2022)