§ 3.70.050. Failure to pay tax.

Any person who fails or refuses to pay any tax required to be paid pursuant to this chapter on or before the due date shall pay penalties and interest as follows:

A.

A penalty of no more than twenty-five percent of the amount of the tax (in addition to the amount of the tax), plus interest on the unpaid tax calculated from the due date of the tax at a rate not to exceed ten percent and these penalties and rates will be set at the maximum amounts unless established otherwise by resolution of the city council.

B.

Whenever a check is submitted in payment of a tax and the check is subsequently returned unpaid by the bank upon which the check is drawn, and the check is not redeemed prior to the due date, the taxpayer will be liable for the tax amount due plus penalties and interest as provided for in this section plus any amount allowed under state law.

C.

The tax due shall be that amount due and payable from the operative date of this chapter.

D.

The finance director may waive the penalties of twenty-five percent each imposed upon any person if:

1.

The person provides evidence satisfactory to the finance director that failure to pay timely was due to circumstances beyond the control of the person and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, and the person paid the delinquent business tax and accrued interest owed the city prior to applying to the finance director for a waiver.

2.

The waiver provisions specified in this subsection shall not apply to interest accrued on the delinquent tax and a waiver shall be granted only once during any twenty-four month period for taxation of proceeds, and only once during any five-year period for taxation of space utilized as cultivation area for cultivation of cannabis.

(Ord. No. 615, § 1, 11-6-18)