a. Original Delinquency. Any operator who fails to remit any tax imposed by this section within the time required shall pay a penalty of ten (10%) percent of the amount of the tax in addition to the amount of the tax.

b. Continued Delinquency. Any operator who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten (10%) percent of the amount of the tax in addition to the amount of the tax and the ten (10%) percent penalty first imposed.

c. Fraud. If the Tax Administrator determines that the non-payment of any remittance due under this section is due to fraud, a penalty of twenty-five (25%) percent of the amount of the tax shall be added thereto in addition to the penalties stated in paragraphs a. and b. of this subsection.

d. Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this section shall pay interest at the rate of ten (10%) percent per annum from the date on which the tax first became delinquent until paid.

e. Penalties Merged with Tax. Every penalty imposed and such interest as accrued under the provisions of this subsection shall become a part of the tax herein required to be paid.

f. Audit Deficiency. If, upon audit by the City, an operator is found to be deficient in either its return or its remittance or both, the Tax Administrator shall immediately invoice the operator for the amount of the net deficiency plus a penalty of ten (10%) percent of the net deficiency. If the operator fails or refuses to pay the deficient amount and applicable penalties within fourteen (14) days of the date of the Tax Administrator’s invoice, an additional penalty shall be imposed at the rate of one-third of one percent (1/3 of 1%) per day of the net deficiency, not to exceed fifteen (15%) percent for a combined total penalty not to exceed twenty-five (25%) percent of the net deficiency. (Ord. #4, S8; Ord. #85-98, SS7, 8)