Item 09 - Agreement for Business License Tax and Fee Software Services

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bears a postage meter imprint as well as a United States Post Office cancellation mark, the latter shall govern in determining whether the filing and remittance are timely. (Ord. No. NS-1091, § 1, 8-16-71; Ord. No. NS-2162, § 1, 6-15-92; Ord. No. NS-2648, § 8, 4-5-04) Sec. 35-132. Penalties and interest; audit deficiency. (a) Original delinquency. Any operator who fails to remit any tax imposed by this article within the time required shall pay a penalty of ten (10) 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 (30) days following the date on which the remittance first became delinquent shall pay an additional delinquency penalty of ten (10) percent of the amount of the tax and the ten (10) percent penalty first imposed. Any operator who fails to remit any delinquent remittance on or before a period of sixty (60) days following the date on which the remittance first became delinquent shall pay an additional delinquency penalty of ten (10) percent of the amount of the tax and the ten (10) percent penalty first imposed together with the additional ten (10) percent penalty imposed. (c) Audit deficiency. If, upon audit by the city, an operator is found to be deficient in either its return or its remittance or both, the finance director shall immediately assess the operator the amount of the net deficiency plus an audit deficiency penalty of ten (10) percent of the amount of the net deficiency. If said operator's remittance was deficient for a period of greater than thirty (30) days following the date on which remittance was first delinquent, said operator shall pay an additional audit deficiency penalty of ten (10) percent of the net deficiency and the ten (10) percent penalty first imposed. If said operator's remittance was deficient for a period of greater than sixty (60) days following the date on which the remittance first became delinquent, said operator shall pay an additional audit deficiency penalty of ten (10) percent of the amount of the tax and the ten (10) percent penalty first imposed together with the additional ten (10) percent penalty imposed. In addition thereto, the finance director shall assess interest at the rate of one and one-half (1%) percent per month or fraction thereto on the amount of the net deficiency for each month or portion thereof for which said operator's remittance was deficient. (d) Fraud. If the finance director determines that the nonpayment of any remittance due under this article is due to fraud, a penalty of twenty-five (25) percent of the amount of the tax shall be added thereto in addition to the penalties stated in subparagraphs (a) and (b) of this section. (e) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this article shall pay interest at the rate of one and one-half (1%) 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. (f) 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 herein required to be paid. (Ord. No. NS-1091, § 1, 8-16-71; Ord. No. NS-2162, § 1, 6-15-92) Sec. 35-133. Failure to collect and report tax. If any operator shall fail or refuse to collect said tax and to make, within the time provided in this article, any report and remittance of said tax or any portion thereof required by this article, the finance director shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the finance director shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this article and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this article. In case such determination is made, the finance director City of Santa Ana RFP No. 23-165 Page 159 of 196