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A. An operator who fails to file a return, whether taxes are due or not, as required by this chapter shall incur penalties. An operator who fails to collect taxes shall incur penalties. In addition to penalties incurred, the operator shall pay all collected or uncollected taxes as identified by the operator or estimated by the borough. A person engaged in business as an operator with or without a valid certificate of registration issued under this chapter is personally liable for all taxes that should have been collected and remitted to the borough. Penalties shall be imposed based on the date the return is received, or postmarked by the U.S. Postal Service, after the due date according to the following schedule:

Month Filing For

Report/Remittance Due Date

Late Report Penalty $25.00/Late Remittance Penalty – 10% of the taxes due.

Additional Late Report/ Late Remittance Penalty – 25% of taxes due.

January

February 15

February 16 – March 15

March 16

February

March 15

March 16 – April 15

April 16

March

April 15

April 16 – May 15

May 16

April

May 15

May 16 – June 15

June 16

May

June 15

June 16 – July 15

July 16

June

July 15

July 16 – August 15

August 16

July

August 15

August 16 – September 15

September 16

August

September 15

September 16 – October 15

October 16

September

October 15

October 16 – November 15

November 16

October

November 15

November 16 – December 15

December 16

November

December 15

December 16 – January 15

January 16

December

January 15

January 16 – February 15

February 16

B. Penalties shall be applied to quarterly operators in the same manner as for monthly filers. For example, the quarterly report for the period January through March is due on or before April 15th. If the report is filed between April 16th through May 15th, the late return penalty shall be applied. If the quarterly report is filed on or after May 16th, the additional late report penalty shall also be applied. Any operator who has been approved to file quarterly reports and then fails to timely file the reports and/or remit taxes may be required to return to filing monthly reports.

C. Estimated Taxes. If the borough is unable to ascertain the tax due from an operator because the operator failed to file a return, transmit collected taxes, collect taxes, keep accurate books, allow inspection, or has falsified records, the borough may make an estimate of the tax due based on any evidence in its possession. Notice of the estimate of taxes due shall be furnished to the operator and shall become final for the purpose of determining liability of the operator 30 days after the decision is mailed to the operator, unless the operator earlier files an accurate return or files an appeal.

D. In addition to other penalties imposed in this chapter, an operator engaging in any prohibited act(s) is liable for any administrative fees, outside collection agency fees, attorney fees, and other necessary costs incurred by the borough or its agent(s) in the collection of taxes owed under this chapter.

E. Simple interest at a maximum rate of 15 percent per year shall accrue on all delinquent taxes, not including penalty and administrative fees, from the date due until paid in full.

F. The borough will apply payment of delinquent taxes first to the payment of all administrative and collection costs, then to penalties, then to the payment of unpaid interest that has accrued on the taxes, and then to the payment of the tax principal. (Ord. 2020-25 § 3, 2020; Ord. 2018-19 § 3, 2018; Ord. 2016-08 § 3, 2016; Ord. 2013-65 § 9, 2013; Ord. 2004-59 § 3, 2004; Ord. 2002-39 § 2, 2002. 2004 Code § 3.58.090.)