§ 4.74.100. Penalties and interest.

A.

Any operator who fails to remit within the time required by this chapter any tax collected by the operator shall pay a first penalty of ten percent of the amount of the delinquent tax in addition to the amount of the delinquent tax.

B.

Any operator who fails to remit any tax collected pursuant to this chapter on or before thirty days after its due date shall pay a second penalty of ten percent of the amount of the delinquent tax in addition to the amount of the delinquent tax and the first penalty.

C.

If the director of finance determines that the failure to remit any tax on or before the due date set forth in this chapter is because of an intentional, material misrepresentation or omission, or fraud by the operator, the director shall impose an additional penalty in the amount of twenty-five percent of the delinquent tax.

D.

Any operator who fails to remit on or before the due date any tax collected by the operator pursuant to this chapter shall pay interest on the delinquent tax and on any assessed penalty or penalties as set forth in Chapter 1.17 of Title 1.

E.

The director shall waive the first penalty of ten percent imposed upon any operator if:

1.

The operator applies to the director for such a waiver no later than thirty days from the date the remittance was due to the city; and

2.

The operator has made timely payments for: (a) the five years immediately prior to the date the remittance was due to the city; or (b) the two years immediately prior to the date the remittance was due to the city if it has operated the hotel for fewer than five years; and

3.

The operator provides evidence satisfactory to the director that:

a.

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

b.

the operator 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 operator and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, and the operator paid the delinquent remittance and accrued interest owed the city prior to applying to the director for a waiver.

F.

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

(Ords. 21931, 26171, 27863.)