A. Original Delinquency. Any operator, who fails to remit any portion of any tax imposed by this chapter within the time required, must pay a penalty of ten percent (10%) 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, must 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 nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty-five (25%) percent of the amount of the tax will be added thereto in addition to the penalties stated in subparagraphs A and B of this section.
D. Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter must pay interest at the rate of one percent (1%) per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
E. Penalties Merged with Tax. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be paid.
F. Waiver of Penalties. Penalties and interest for certain late tax payments may be waived pursuant to AMC 2.28.045.D. (Ord. 3089, amended, 10/01/2013; Ord. 2983, amended, 05/05/2009)