Fairmont |
Code of Ordinances |
CITY CODE |
Chapter 14. LICENSES, PERMITS AND MISCELLANEOUS BUSINESS REGULATIONS |
Article IV. LODGING TAX |
§ 14-63. Penalties.
(a)
If any tax imposed by this article is not paid within the time herein specified for the payment, or any extension thereof, there shall be added thereto a specific penalty equal to ten (10) percent of the amount remaining unpaid.
(b)
In case of any failure to make and file a return within the time prescribed by this article, unless it is shown that such failure is not due to willful neglect, there shall be added to the tax in addition to the ten (10) percent specific penalty provided in subdivision (a) above, ten (10) percent of the failure is not for more than thirty (30) days, with an additional five (5) percent for each additional thirty (30) days or fraction thereof during which failure continues, not exceeding twenty-five (25) percent in the aggregate. If the penalty as computed does not exceed ten dollars ($10.00), a minimum penalty of ten dollars ($10.00) shall be assessed. The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the negligence, in which case the amount so added shall be collected in the same manner as the tax.
(c)
If any person willfully fails to file any return or make any payment required by this article, or willfully files a false or fraudulent return or willfully attempts in any manner to evade or defeat any such tax or payment thereof, there shall also be imposed as a penalty an amount equal to fifty (50) percent of any tax (less amounts paid on the basis of such false or fraudulent return) found due for the period to which such return related. The penalty imposed by this subdivision shall be collected as part of the tax, and shall be in addition to any other penalties provided by this article.
(d)
All payments received shall be credited first to penalties, next to interest, and then to the tax due.
(Ord. No. 90-7, 6-11-90)