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Title 08
Chapter 08.04
Section 08.04.080
 

Title 08 Taxation and Revenue

Chapter 08.04 Gambling Tax

Section 08.04.080 Interest and Penalties
  1. When any payment is not received by the date specified in SMC 8.04.040, or the payment is not of the full amount due, there is added a penalty as follows:

    1. One to thirty days late: Five percent of tax with a minimum penalty of one dollar;

    2. Thirty-one to sixty days late: Ten percent of tax with a minimum penalty of two dollars; or

    3. Over sixty days late: Twenty percent of tax with a minimum penalty of three dollars; or

    4. Fifty percent of the total amount due if the department determines that all or a part of the deficiency assessed resulted from an intent by the taxpayer to evade the tax.

  2. In addition to the penalty provided in subsection (A) of this section, interest is charged at the rate of one percent of the amount of the tax for every thirty-day period or fraction from due date to date of payment.

  3. Interest and penalties are computed on the amount of tax unpaid at the time.

  4. As a condition of granting any taxpayer an extension of time, the chief financial officer charges interest at the rate of one percent of the tax due from the due date.

  5. The City pays interest on an amount overpaid at the rate of three percent per annum.

  6. The chief financial officer may waive any of the penalties provided in this section, but not interest, in a particular case when he finds that the taxpayer’s failure to comply was due to serious circumstances beyond the taxpayer’s control.

Date Passed: Monday, October 13, 2014

Effective Date: Friday, November 21, 2014

ORD C35159 Section 1