§ 2219.6.

COLLECTION AND ENFORCEMENT

a.

The Revenue Control Equipment Compliance Fee shall be due to the Tax Collector annually on December 31 and shall be remitted by the Operator.

b.

The Fee is payable, when due, at the office of the Tax Collector, and if not paid within 30 days after the same becomes due, the Tax Collector shall add 10 percent to the amount of the Fee as a penalty for nonpayment. If the Fee is not paid within 60 days after the same becomes due, the Tax Collector shall add 15 percent to the amount of the Fee as a penalty for nonpayment. If the Fee is not paid within 90 days after same becomes due, the Tax Collector shall add 25 percent to the amount of the Fee, as a penalty for nonpayment; provided, however, when an Operator has failed for a period of six months or more to pay the Fee, and has allowed the Fee to become delinquent for this or a longer period, the Tax Collector shall, in such instance, impose a penalty of 25 percent on the total amount of the Fee delinquent and refer the Operator to the Bureau of Delinquent Revenue for further collection and enforcement.

History

(Added by Ord. 172-10, File No. 100711, App. 7/23/2010; amended by Ord. 206-13 , File No. 130784, App. 10/11/2013, Eff. 11/10/2013)

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