A. Original Delinquency. Any lodging tax collector who has not been granted an extension of time for delivery of return and payment of tax due, and who fails to remit any tax imposed by this chapter prior to delinquency, shall pay a penalty of 10 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 the tax due, and who fails to pay any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent, shall pay a second penalty of 15 percent of the amount of the tax due, plus the amount of the tax and the 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 or intent to evade the provisions of this chapter, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to all other penalties provided for under this chapter.

D. Interest. In addition to the penalties imposed, any lodging tax collector who fails to remit any tax imposed by this chapter shall pay interest at the rate 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 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 be merged with and become a part of the tax herein required to be paid.

F. Petition for Waiver. Any lodging tax collector who fails to deliver the return and pay the tax herein levied within the time herein stated shall pay all penalties as provided herein. However, the lodging tax collector may petition the City Council for a waiver and refund of the penalty or any portion thereof, and the City Council may, if a good and sufficient reason is shown, waive and direct a refund of a penalty or any portion thereof. (Ord. 2055 Exh. A, 2020; Ord. 1500 (part), 1981)