§ 4.68.140. Delinquent remittance by service supplier or master meter user.

A.

For purposes of this section, "delinquent remittance" means the following.

1.

Any taxes that a service supplier fails to remit to the director on or before the applicable due dates set forth in Section 4.68.113 or Section 4.68.115 are delinquent. The amount of the delinquent remittance is determined based upon whether the service supplier has elected to remit the amount of taxes collected or the amount of taxes billed.

2.

The amount of taxes collected from submetered tenants or customers by a master meter user in excess of the amount of taxes the master meter user paid to the service supplier are delinquent if not remitted on or before the due date set forth in Section 4.68.100.

B.

Penalties and interest shall be assessed on a delinquent remittance as follows:

1.

The service supplier or master meter user shall pay a first penalty of ten percent (10%) of the amount of the delinquent remittance in addition to the delinquent remittance.

2.

The service supplier or master meter user shall pay a second penalty of ten percent (10%) of the amount of the delinquent remittance, in addition to the delinquent remittance and the first penalty, if the delinquent remittance is not paid on or before thirty (30) days following its due date.

3.

If the director determines that the delinquent remittance occurred because of an intentional, material misrepresentation or omission, or fraud by the service supplier or master meter user, the director shall impose an additional penalty of twenty-five percent (25%) of the amount of the delinquent remittance.

4.

Any service supplier or master meter user shall pay interest on the delinquent remittance and all penalties assessed thereon as set forth in Chapter 1.17 of Title 1.

C.

The director shall waive the first penalty of ten percent (10%) imposed upon a service supplier or master meter user if:

1.

The service supplier or master meter user applies to the director for such a waiver no later than thirty (30) days from the date the remittance was due to the city; and

2.

The service supplier or master meter user has made timely payments for: (a) the five (5) years immediately prior to the date the remittance was due to the city; or (b) the two (2) years immediately prior to the date the remittance was due to the city if it has supplied, transported, or delivered the service for fewer than five (5) years; and

3.

The service supplier or master meter user provides evidence satisfactory to the director that:

a.

payment of the delinquent remittance was postmarked or received by the city no more than three (3) days after its due date; or

b.

the service supplier or master meter user mistakenly made payment to a party other than the city on or prior to the date that payment was due to the city, and paid the delinquent remittance and accrued interest owed the city prior to applying to the director for a waiver; or

c.

failure to pay timely was due to circumstances beyond the control of the service supplier or master meter user and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, and the service supplier or master meter user paid the delinquent remittance and accrued interest owed the city prior to applying to the director for a waiver.

D.

The waiver provisions specified in Subsection C. shall not apply to interest accrued on the delinquent payments.

(Prior code § 17009; Ords. 22833, 24189, 26171, 27863.)