6.15.135 Extension of time to pay fee – Penalty – Interest.
(1) The city finance director, for good cause shown, may extend the time for making and filing any return and/or paying any fee or tax as required under this chapter and may grant such reasonable additional time within which to file such returns and/or pay any fee or tax as it may deem appropriate but not exceeding ninety (90) days. Any extension of time under this section is conditioned upon payment of the estimated tax and payment of interest of twelve percent per annum upon the amount of the tax from the date said tax became due and payable for any unpaid amount.
(2) If payment of any tax due hereunder is not received by the city treasurer on or before the day upon which said tax becomes due, or within any extension granted, there is added a penalty computed on the amount due as follows, unless waived by the finance director:
(a) five percent of the total amount due with a minimum amount penalty of fifteen dollars if not received by the last day of the month next succeeding the due date;
(b) ten percent of the total amount due with a minimum penalty of twenty dollars if not received by the last day of the second month next succeeding the due date;
(c) twenty percent of the total amount due with a minimum penalty of twenty-five dollars if not received by the last day of the third month next succeeding the due date;
(d) fifty percent of the total amount due if the department determines that all or a part of the deficiency assessed resulted from an intent by the taxpayer to evade the tax.
(3) In addition to the said penalties, the department charges the taxpayer interest of twelve percent per annum or portion thereof on any amount of the tax plus penalty from the date said tax or penalty becomes due. Penalties and/or interest may be waived in whole or in part where the department finds the underpayment was a result of circumstances beyond the taxpayer's control. (Ord. 98-14 §10, 1998).