§ 4.28.130. Penalties and interest, failure to collect and report tax—Determination of tax by tax administrator, appeal, records, refunds, actions to collect, violations, infraction.

A.

Any service supplier or service user who fails to remit any tax imposed by this Chapter within the time required shall pay a penalty of twenty-five (25) percent of the amount of the tax in addition to the amount of the tax. In addition to the penalties imposed, any service supplier or service user who fails to remit the tax imposed by this Chapter shall pay interest at the rate of twelve (12) percent per annum compounded daily on the amount of the tax and penalties, from the date on which the remittance first became delinquent until paid.

B.

Whenever any service user is entitled to receive from the service supplier any credit or refund based upon the supplier's erroneous billing or the supplier's overcharge for services, or upon any reduction in the service charge, the supplier may include in its credit or refund to the user the amount of the service tax erroneously or illegally collected. The service supplier may be permitted by the Tax Administrator to credit such refunds or credits of the service tax made to the service supplier and owing to the city. The service supplier shall provide the Tax Administrator with such documentation of the refunds or credits as the Tax Administrator shall require.

C.

The tax to be paid by a service user under the provisions of this Chapter shall be deemed a debt owed by the service user to the city. Any such tax collected from the service user that has not been remitted to the city shall be deemed a debt owed to the city by the person required to collect and remit it. Any person owing moneys hereunder shall be liable in an action brought in the name of the city for recovery of such tax, penalty, interest and administrative fees associated therewith.

(Prior code § 5-23.09)