(a) The utility users’ tax collected from a service user is delinquent and subject to penalties and interest if not received by the Tax Administrator on or before the due date as specified in this Article. A direct deposit, including electronic fund transfers and other similar methods of electronically exchanging monies between financial accounts, made by a service supplier in satisfaction of its obligations under this Article shall be considered timely if the transfer is initiated on or before the due date, and the transfer settles into the City’s account on the following business day.
(b) If the person required to collect and/or remit a utility users’ tax fails to collect such tax (by failing to properly assess the tax on one or more utility charges on the customer’s billing) or fails to remit such tax collected on or before the due date, the Tax Administrator shall attach a penalty for such delinquencies or deficiencies at the rate of 10.0% of the total tax that is delinquent or deficient in the remittance, and shall pay interest at the rate of 0.5% percent per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid.
(c) When fraud or gross negligence in reporting or remitting tax collections is discovered, the Tax Administrator shall have the power to impose additional penalties upon the persons required to collect and/or remit the utility users’ tax at the rate of 10.0% of the total utility users’ tax that is delinquent or deficient due to such fraud or gross negligence.
(d) For collection purposes only, every penalty imposed and interest that is accrued under the provisions of this Section shall become a part of the utility users’ tax herein required to be paid.
(e) Notwithstanding the foregoing, the Tax Administrator may, in his or her discretion, modify the due dates of this Article to be consistent with any uniform standards or procedures that are mutually agreed upon by other public agencies imposing a utility users’ tax, or otherwise legally established, to create a central payment location or mechanism.
(Ord. No. 1210, § 1.)
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