§ 4.68.150. Delinquent payment by service user.

A.

Any tax imposed on a service user by this chapter that is not paid to a service supplier, master meter user or the director on or before its due date is delinquent.

B.

Whenever a service user has not timely paid the service charges and the taxes billed by the service supplier or master meter user, the service supplier or master meter user shall pursue collection of the delinquent tax in the same manner as and along with pursuit of the delinquent service charges.

1.

The service supplier or master meter user shall impose, and the service user shall pay, interest on the delinquent tax at the same rate of interest as charged by the service supplier or master meter user on the delinquent service charges.

2.

If the service supplier or master meter user is remitting the tax to the city based on the amount actually collected, then they shall remit the delinquent tax and all accrued interest thereon to the director in the same manner set forth in this chapter for the remittance of the tax.

3.

If the service supplier or master meter user is remitting the tax to the city based on the amount billed, then they shall keep the delinquent tax along with any accrued interest or other charges imposed by the service supplier or master meter user for late payment.

C.

Whenever the director determines that a service user has paid for the service but has not paid or refuses to pay to the service supplier or master meter user any tax imposed by this chapter, the following provisions shall apply:

1.

The director shall relieve the service supplier or master meter user of the duty to collect the delinquent tax from the service user for those billing periods for which the service user did not pay the tax.

2.

The director shall notify the service user, in writing, that the director has assumed responsibility for collecting the delinquent tax for the stated periods, and shall demand payment of such tax from the service user.

3.

Penalties and interest assessed on the delinquent tax is as follows:

a.

If the service user fails to pay the delinquent tax to the director on or before fifteen days from the date of mailing of the director's notice, the service user shall pay a first penalty of ten percent of the amount of the delinquent tax or ten dollars, whichever amount is greater, in addition to the delinquent tax.

b.

If the service user fails to pay the delinquent tax to the director on or before forty-five days from the date of mailing of the director's notice, the service user shall pay a second penalty of ten percent of the amount of the delinquent tax or ten dollars, whichever amount is greater, in addition to the delinquent tax and the first penalty.

c.

Any service user who fails to pay the delinquent tax on or before the time specified in the director's notice shall pay interest, as set forth in Chapter 1.17 of Title 1, on the delinquent tax and on any penalty or penalties.

D.

Any tax imposed by Sections 4.68.050 or 4.68.070 that a service user is required to pay directly to the director shall be paid within the time required by Section 4.68.113, except that the tax may be paid quarterly where the service user meets the requirements of Section 4.68.115. The delinquent payment of any such tax shall be subject to the following penalties and interest.

1.

In addition to the delinquent tax, the service user shall pay a first penalty of ten percent of the amount of the delinquent tax or ten dollars, whichever amount is greater.

2.

If the tax is not paid on or before thirty days following its due date, the service user shall pay a second penalty of ten percent of the amount of the delinquent tax or ten dollars, whichever amount is greater, in addition to the delinquent tax and first penalty.

3.

If the director of finance determines that the failure of the service user to pay the tax on or before its due date is because of an intentional, material misrepresentation or omission, or fraud by the service user, the director shall impose an additional penalty of twenty-five percent of the amount of the delinquent tax.

4.

The service user shall pay interest, as set forth in Chapter 1.17 of Title 1, on the delinquent tax and any penalty or penalties.

(Ords. 22833, 26171.)