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3. In addition to the penalties imposed in this subsection, any telephone subscriber who fails to remit taxes and penalties within 30 days of the date the City of San Leandro mails notification that the City has assumed responsibility for the collection of taxes due for specified billing periods, shall pay interest on the amount of the tax, exclusive of penalties, from the date on which the tax first became delinquent to the service supplier until payment in full is received by the Finance Director, plus an additional collection charge for each delinquent account in an amount to be determined by rules and regulations of the Finance Director. The Finance Director shall establish collection charges which reimburse the costs incurred by the City for collecting delinquent taxes. Interest shall be paid at the rate of one percent (1%) per month or fraction thereof. 4. The penalties, interest and collection charges imposed in this subsection shall not be collected by the service supplier, but shall be determined and collected by the City. 5. Every penalty imposed and such interest as accrues under the provisions of this Section shall become a Chapter of the tax herein required to be paid. SEC.2-18-255 Failure to Collect and Report Tax; Determination of Tax by Finance Director. If any service supplier willfully refuses to make, within the time provided in this Chapter, any report and remittance of taxes collected from telephone subscribers or any portion thereof required by this Chapter, the Finance Director may inspect, audit, and copy records relevant and material to the service supplier's willful failure during the service supplier's regular business hours, upon written request and not less than five business days' notice. As soon as the Finance Director is able to procure facts and information upon which to base the assessment of any tax imposed by this Chapter collected by any service supplier who has willfully refused to make such report and remittance, the Finance Director shall proceed to determine and assess against such service supplier the tax, interest and penalties provided by this Chapter. In case such determination is made, the Finance Director shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the service supplier to its registered agent for service of process in the State of California. The service supplier may within ten (10) days after the serving or mailing of such notice make application in writing to the Finance Director for a hearing on the amount assessed. If application by the service supplier for a hearing is not made within the time prescribed, the tax, interest and penalties, if any determined by the Director shall become final and conclusive and immediately due and payable. If such application is made, the Director shall give not less than ten (10) business days' written notice in the manner prescribed herein to the service supplier to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest and penalties. At the hearing, the service supplier may appear and offer evidence and/or legal authority as to why the specified tax, interest, and penalties should not be so fixed. ORDINANCE N0.2008-018 12