A. Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax.
B. Continued Delinquency. Any operator who fails to remit any delinquent remittance on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax in addition to the amount of the tax and the ten percent penalty first imposed.
C. Fraud. If the tax administrator determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsections A and B.
D. Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one-half of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
E. Penalties Merged With Tax. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax here in required to be paid. (Ord. 65-5 § 8, 1965.)
F. Security Bond. The tax administrator is authorized to require any Operator who has failed to file two (2) or more returns or payments, or who has filed two (2) or more delinquent returns or payments, in any twelve (12) month period, to deliver to him a security bond equal to triple the amount of Transient Occupancy Tax that the tax administrator estimates could be due for the highest delinquent reporting period, Failure to post a bond in a form acceptable to the tax administrator when requested to do, after notice and an opportunity for the Operator to respond, so shall be grounds for revocation of an operator ' s "transient occupancy registration certificate" as provided in Section 3.08.060. In the event the Operator contests the proposed revocation of its transient occupancy registration certificate, a hearing may be held before the County Hearing Officer provided the Operator deposits the sum of five hundred dollars with the Clerk of the Board of Supervisors to pay for costs incurred in conducting the hearing.
(ORD 2008-011 § 2008)