If any person whose duty it is to do so shall fail or refuse to remit to the director
the tax required to be collected under this article within the time and in the amount
specified in this article, there shall be added to the tax by the director a penalty
of 10 percent of the tax past due or the sum of $10, whichever is greater; provided,
however, that the penalty shall in no case exceed the amount of tax due. In addition
thereto, interest on the taxes and penalty shall commence on the first day following
the day such taxes are due and shall continue until all such taxes and penalty are
paid. Such interest shall accrue at the rate of 10 percent per annum for the first
year such taxes and penalty remain unpaid and thereafter at the rate of five percent
per annum.
Notwithstanding, the director may waive late payment penalties and interest if the
failure to pay on time is due to no fault of the taxpayer. Furthermore, in response
to the declaration of a state of emergency related to COVID-19, no late payment penalties
or interest pursuant to this section shall be charged or payable on any late payment
of taxes to the department of finance under Article N for meal sales made from February
1, 2020 and continuing through June 30, 2020. Such period shall be deemed the COVID-19
payment moratorium, and sellers as defined herein may defer payment of such tax during
the COVID-19 moratorium. If any seller shall have already paid to the department of
finance meals tax based on February sales prior to the date of this ordinance amendment
adoption, such seller shall, upon request, be allowed to instead defer said payment
and thus be entitled to an interim refund of such taxes paid. Such interim refund
shall be without interest. Any such taxes so refunded shall be due and payable at
the end of the moratorium as provided herein. Any such meals tax payments that may
be deferred during the moratorium shall be due and payable in full following the expiration
of said moratorium. However, the department of finance shall accept such payment of
deferred taxes pursuant to a monthly payment plan, if so elected by the seller, without
penalty or interest. The term of any such payment plan shall be no longer than June
30, 2021. Any monthly payment of deferred taxes under a payment plan shall be in addition
to payment of the current month when due. Any late payments of the current month taxes
due following expiration of the moratorium on June 30, 2020, shall incur late payment
penalties and interest as provided herein. (Code 1963, Sec. 36-104, as amended by
Ord. No. 2570, 5/16/81, Sec. 4; Ord. No. 2963, 9/15/84, Sec. 4; Ord. No. 3143, 6/14/86,
Sec. 4; Ord. No. 3159, 10/18/86, Sec. 4; Ord. No. 4058, 6/12/99, Sec. 5; Ord. No.
5274, 3/24/20, Sec. 1; Ord. No. 5275, 4/18/20, Sec. 1)
