5.21.130 Failure to pay timely.
A. Any Person who fails or refuses to pay any tax or fee imposed by this chapter when due shall pay penalties and interest as follows:
1. A penalty equal to 10 percent of the tax or fee, in addition to the amount of the tax; and
2. An additional penalty equal to 25 percent of the amount of the tax or fee if unpaid for more than a month beyond the due date; and
3. Interest charges on the amount of any and all unpaid taxes, fees, or penalties at the rate of one percent interest per month from the date due until paid. Interest shall be applied at the rate of one percent per month on the first day of the month for the full month and will continue to accrue monthly on the tax and penalty until the balance is paid in full.
B. If a check is submitted in payment of a tax or fee and is returned unpaid by the bank upon which drawn, and the check is not redeemed before the due date, the taxpayer will be liable for the tax or fee due plus penalties and interest as provided for in this section plus any amount allowed under State law for the returned check.
C. The tax due shall be that amount due and payable from the later of (1) the effective date of the taxes under this chapter as determined by resolution of the City Council or (2) the first date on which the Cannabis Business first operated in the City.
D. The City Manager may waive some or all of the penalties imposed by this section as to any Person if:
1. The Person provides evidence satisfactory to the City Manager 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 tax or fee and accrued interest owed the City upon applying for a waiver.
2. A waiver authorized by this subsection shall not apply to tax, fee or interest and may be granted to a taxpayer only once during any 24-month period. (Ord. 3434 § 1, 2018).