A. A late filing fee of $25.00 per filing period shall be added to all late-filed sales tax reports in addition to interest and penalties.

B. Delinquent sales tax bears interest at the rate of 15 percent per annum until paid.

C. In addition, delinquent sales tax shall be subject to an additional penalty of five percent per month, or fraction thereof, until a total of 20 percent of delinquent tax has been reached. The penalty does not bear interest.

D. Fees, penalties and interest shall be assessed and collected in the same manner as the tax is assessed and collected, and applied first to fees, penalties and interest, second to past due sales tax.

E. The filing of an incomplete return, or the failure to remit all tax, shall be treated as the filing of no return.

F. A penalty assessed under this section for the delinquent remittance of sales tax or failure to file a sales tax return may be waived by the finance director, upon written application of the seller accompanied by a payment of all delinquent sales tax, interest and penalty otherwise owed by the seller, within 45 calendar days after the date of delinquency. A seller may not be granted more than one waiver of penalty under this subsection in any one calendar year.

G. All subsequent payments shall be applied first to penalty, then to accumulated interest, and then to the oldest tax owed. (Ord. 20-002 § 3, 2020; Ord. 12-012 § 9, 2012; Ord. 10-019 § 11, 2010; Ord. 445 § 9, 1992; Ord. 199 § 1, 1977; 1978 code § 13.16)