Ventura County Municipal Code Art. 6 Penalties and Interest

Any business subject to the imposition of taxes under this Chapter which fails to apply for its first business tax certificate and make payment of the business tax to the Tax Collector within sixty (60) days after commencement of business in the unincorporated area of the County, shall be delinquent in the payment of its business taxes.

Any business subject to the imposition of taxes under this Chapter which fails to file a completed renewal application and make payment of the business tax prior to July 1st of each business tax year, shall be delinquent in the payment of its business taxes.

(Rep. & Reen. Ord. 4396—3/5/02)

Any business that is delinquent in the payment of taxes imposed by this Chapter within the time herein required shall pay a penalty of ten (10) percent of the amount of the tax in addition to the amount of the tax.

(Rep. & Reen. Ord. 4396—3/5/02)

In addition to the penalties imposed, any business that is delinquent in the payment of taxes imposed by this Chapter within the time herein required shall pay interest on the amount of the delinquent tax, exclusive of penalties, at the rate of one and one-half percent interest per month, calculated on the first day of each month following the delinquent date, and continuing until the delinquent taxes are paid in full.

(Rep. & Reen. Ord. 4396—3/5/02)

If the Tax Collector determines that the nonpayment of any tax 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 any other penalties and interest imposed under the provisions of this Article.

(Rep. & Reen. Ord. 4396—3/5/02)

The Tax Collector is empowered to waive any penalty imposed under this Ordinance upon written request by an aggrieved party, made within six months of the imposition of such penalty. Such writing must demonstrate, to the satisfaction of the Tax Collector, that the action or absence of action which triggered the penalty was the result of a cause that was not reasonably within the control of the penalized business. The following reasons shall not be considered to be sufficient to justify the waiver of any penalty hereunder:

(a) Lack of knowledge that an application or tax must be remitted;

(b) Failure to receive a renewal application from the Tax Collector; or

(c) Negligence on the part of an owner, agent or employee of the business.

(Rep. & Reen. Ord. 4396—3/5/02)