POL Government Elected Officials Auditor Mary Hull Caballero Charter, Code & Policies City Code & Charter Online Code & Charter Title 6 Special Taxes Chapter 6.06 District Property Management License
6.06.150 Penalty and Interest on Failure to Pay Fee.

(Amended by Ordinance No. 185495, effective July 11, 2012.)


A.   If a person:


1.  Fails to file a correct registration at the time required by or under this Chapter; or


2.   Fails to pay a fee installment at the time it becomes due, unless it is shown that the failure is due to reasonable cause and not due to neglect, then there will be added to the amount of a fee installment a penalty of:


a.   5 percent of the amount of the unpaid fee installment, but not less than $20, if the failure is for not more than 1 month; and


b.   Additional penalties of 5 percent of the unpaid fee installment for each additional month or fraction thereof during which the failure continues, up to a maximum of four (4) additional months.


B.  Interest will be collected on any unpaid fee installment at the rate of 10 percent simple interest per annum, computed on the balance still due at the end of each month following the date the fee installment became due. For purposes of this subsection, “unpaid fee installment” will not include penalties or interest.


C.   If a person fails to file a registration on the prescribed date, as determined with regard to any extension for filing, the Bureau may determine the fee and fee installment payable. If the Bureau determines the fee and fee installment payable, the Bureau will determine appropriate penalties and interest and will send notice to the person of the determination.


D.  The Bureau may apply payments to penalty and interest assessments before applying payments to fee installments due.