Ord 2008-018 - Laserfiche WebLink

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A. Service Suppliers: 1. Taxes collected from a telephone subscriber that are not remitted to the Finance Director by the service supplier by the due dates provided in this Chapter or that a service supplier willfully refuses to bill or remit pursuant to Section 2-18-230 are delinquent. 2. Penalties for delinquency in remittance of any taxes collected pursuant to Section 2-18-230 shall attach and be paid by the service supplier required to remit at the rate of fifteen percent (15%) of the total taxes collected for which remittance is delinquent. 3. The Finance Director shall have power to impose additional penalties upon service suppliers required to collect and remit tax amounts under the provisions of this Chapter for fraud or negligence in reporting or remitting up to one hundred percent (100%) of the amount of the taxes collected or as recomputed by the Finance Director. 4. Every penalty imposed under the provisions of this Section shall become a Chapter of the taxes required to be remitted. 5. In addition to the penalties imposed in this subsection, any service supplier who willfully refuses to remit any tax imposed by this Chapter, except as provided in Section 2-18-240(C), shall pay interest on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until payment in full is received by the Finance Director. Interest shall be paid at the rate of one percent (1%) per month or fraction thereof. 6. Notwithstanding the foregoing, taxes collected and not timely remitted by service suppliers to the Finance Director in cases of unintentional errors and omissions, or events outside the control of the service supplier, shall not be subject to the interest and penalties of this Chapter if the service supplier provides written notice of such an event to the Finance Director and makes the required remittance as soon as reasonably practical. B. Telephone Subscribers: 1. In addition to provisions of Section 2-18-240(C), whenever the Finance Director determines that a telephone subscriber has willfully withheld the amount of the tax owed by him from the amounts remitted to a service supplier or that a telephone subscriber has failed to pay the amount of the tax for a period of four or more billing periods, or whenever the Finance Director deems it is in the best interest of the City, he shall relieve the service supplier of the obligation to collect taxes due under this Chapter from certain named service users for specified billing periods and collect the taxes directly from the telephone subscriber. 2. Telephone subscribers who willfully withhold the amount of the tax owed from the amounts remitted to a service supplier or who fail to pay any taxes imposed by this Ordinance to the service supplier within four billing periods shall pay a penalty of fifteen percent (15%) of the amount of taxes owed. ORDINANCE NO. 2008-018 11