§ 3.20.090. Delinquency penalties; interest.

The lodging tax is delinquent on the first working day of the month following each quarterly payment due date.

(A)

Original delinquency. Any lodging tax collector who has not been granted an extension of time for remittance of tax due and who fails to remit the tax prior to delinquency shall pay a penalty of ten percent of the amount of the tax due in addition to the amount of the tax.

(B)

Continued delinquency. Any lodging tax collector who has not been granted an extension of time for remittance of tax due and who fails to pay a delinquent remittance before the expiration of 31 days following the date on which the remittance became delinquent shall pay a second delinquency penalty of 15 percent of the amount of the tax due plus the amount of the tax and the ten percent penalty first imposed.

(C)

Fraud. If the Tax Administrator determines that nonpayment of a remittance is due to fraud or intent to evade the tax, a penalty of 25 percent shall be added to the penalties stated in subsections (A) and (B) of this section.

(D)

Interest. In addition to the penalties imposed by this section, any lodging tax collector who fails to remit the required tax shall pay interest at the rate of one-half of one percent per month or fraction thereof, without proration for portions of a month, on the amount of the tax due, exclusive of penalties, from the date on which the tax first became delinquent until paid.

(E)

Penalties merged with tax. Each penalty imposed and the interest accrued under the provisions of this section shall be merged and become part of the tax required to be paid.

(F)

Petition for waiver. Any lodging tax collector who fails to remit the tax within the required time may petition the City Council for a waiver and refund of the penalty or a portion of it. The City Council may, if good cause is shown, direct a refund of the penalty or a portion of it.

(Ord. No. O2019-001, § 1 (Exh. A), 3-19-2019)