ORD 0560 - Laserfiche WebLink

operators pursuant to this account of the City until payment thereof is made to istrator. Section ordinance shall be held in trust for the the Tax Admin- 8. Penalties and Interest. (a) Original DelinQuency. Any operator who fails to remit any tax imposed by this ordinance within the time re- quired shall pay a penalty of 10% of the amount of the tax in addition to the amount of the tax. (b) Continued DelinQuency. Any operator who fails to remit any delinquent remittance on or before a period of thir- ty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10$ penalty first imposed. (c) Fraud. If the Tax Administrator determines that the non~ payment of any remittance due under this ordinance is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated in subparagraphs (a) and (b) of this section. (d) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this ordinance shall pay interest at the rate of one-half of 1% 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. (e) 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 herein required to be paid. Section R. Failure to Collect and ~e~ort Tax. Determination of Tax by Tax Administrator. If any operator shall fail or refuse to coliect said ta~ and to make, within the time provided in this ordinance, any report and remittance of said tax or any portion thereof required by this ordinance, the Tax Administrator shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the Tax Administrator shall -5-