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6.05.100 Penalties and Interest.

City Code Section

(Amended by Ordinance Nos. 187828, 188171 and 189028, effective August 1, 2018.)

A.  Original Delinquency.  Any Licensee that has not been granted an extension of time for remittance of the assessment due and who fails to remit any assessment imposed by this Chapter on or before the due date will pay a late penalty of 10 percent of the amount of the assessment due in addition to the assessment. There is no grace period between the due date and the assessment of penalty and interest; the day following the due date is considered to be the delinquent date.

B.  Continued Delinquency.  Any Licensee who fails to pay in full on or before the due date of an original delinquency notice will pay a second delinquency penalty of 15 percent of the amount of the assessment due plus all penalty and interest assessments at the time of the continued delinquency calculation.

C.  Fraud.  If the Division determines that the nonpayment of any amount due under this Chapter is due to fraud or intent to evade the provisions thereof, a penalty of 25 percent of the assessment shall be added in addition to the late penalties stated in Subsections A. and B. of this Section and interest stated in Subsection D. of this Section.  This penalty is calculated on the entire amount due, including any penalties and interest previously assessed at the time of the calculation.

D.  Interest.  In addition to the penalties imposed above, any Licensee that fails to file or pay any assessment imposed by this Chapter will pay interest at the rate of 1 percent per month or fraction thereof without proration for portions of a month, on the amount of the assessment due from the first day following the original due date.  Interest shall be compounded monthly until the amount due is paid in full.

E.  Penalties and interest merged with assessment.  Every penalty imposed and such interest as accrues under the provisions of this Section will be merged with and become a part of the assessment required to be paid.  If delinquency continues, requiring additional penalty and interest calculations, previously assessed penalty and interest are added to the assessment due.  This amount becomes the new base for calculating new penalty and interest amounts.  This merging continues each month until the full balance is paid.

F.  Petition for Waiver.  Any Licensee that fails to pay the assessment within the time stated must pay the tax, penalties and interest assessed; however, the Hotel may petition the Division for waiver and refund or credit of all or part of the penalty assessed  and the Division may, if a good and sufficient reason is shown, waive some or all of the penalty assessment.  Interest will not be waived except by written policy.