§ 4.66.310. Waiver of penalties.

The director may waive the first and second penalties of twenty-five percent each imposed upon any person if:

A.

The person provides evidence satisfactory to the director 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 business tax and accrued interest owed the city prior to applying to the director for a waiver.

B.

The waiver provisions specified in this subsection shall not apply to interest accrued on the delinquent tax and a waiver shall be granted only once during any twenty-four month period.

(Measure U (Ord. 2010.2), adopted by electorate, 11-2-10)