§ 12.20.110. Penalties.

A.

An operator who fails to file a tax return within seven calendar days following its due date shall automatically incur a civil penalty for each tax return not filed equal to ten percent of the taxes actually due the municipality. An operator who fails to remit the full amount of any tax due within seven calendar days following its due date shall incur and pay a civil penalty of ten percent of the actual amount of taxes due but remaining unpaid after such date. If a person fails to pay the full amount of the tax due or file a tax return or report required under this chapter within 16 calendar days after its due date, each of the aforementioned civil penalties shall be increased from ten percent to 25 percent.

1.

The penalty shall be computed on the unpaid balance of the tax liability as determined by the department.

2.

Notice of the penalties incurred and to be incurred shall be given to the person responsible for payment of the taxes or filing the tax return or report when such tax payment or tax return or report is delinquent for seven calendar days after its due date.

3.

The penalties provided for in this subsection shall be in addition to all other penalties and interest provided for under this chapter.

B.

An operator who willfully fails to collect the tax levied by this chapter shall incur a civil penalty equal to twice the amount of the tax which should have been collected.

C.

The department may revoke a certificate of registration issued under this chapter for any violation of this chapter. If an operator fails to remit substantially all (at least 95 percent) of the taxes due under this chapter within 45 calendar days of the due date, the department shall revoke the operator's certificate of registration issued under this chapter and the operator shall incur a civil penalty up to and including an amount equal to the unpaid delinquent taxes.

D.

A managing member, officer, director, and owner of an enterprise engaged in business as an operator without a certificate of registration issued under this chapter is personally liable for all taxes which should have been collected and remitted to the municipality plus a penalty equal to 25 percent of the tax which should have been collected in addition to all costs, taxes, interest and other penalties due under this chapter. The municipal attorney may petition the court for injunctive relief against a person engaged in business as an operator without a certificate of registration issued under this chapter.

E.

Except an operator who fails to file a tax return and remit taxes when due but does so within 16 calendar days thereafter, a person who fails to remit taxes due under any provision of this chapter is subject to criminal prosecution pursuant to section 8.15.060 and/or section 8.15.080 and to the penalties therein.

F.

Civil and criminal penalties shall be cumulative remedies and shall not relieve an operator or guest of the duties imposed under this chapter.

G.

Any person who violates any provision of this chapter shall be liable for a civil penalty of up to $1,000.00 for each separate violation. Where multiple instances of the same violation occur, each instance shall constitute a separate violation.

H.

An operator that has failed to file a tax return or remit the taxes due to the municipality by the due date for three consecutive quarters may be required by the department to file tax returns and remit taxes due at the end of each month within 30 days after the end of the month being reported. If the operator subsequently files tax returns and remits taxes due for 12 consecutive months without incurring penalties and interest, the department may allow the operator to resume filing tax returns and remitting taxes quarterly.

(GAAB 10.20.110; AO No. 84-14; AO No. 92-36; AO No. 96-103, § 1, 4-1-97; AO No. 2003-102, §§ 15, 16, 7-15-03; AO No. 2012-105(S), § 10, 12-18-12; AO No. 2014-42, § 42, 6-21-14)