A. A seller who is required to file a return and remit taxes to the city, who fails for more than sixty (60) days to file a return or remit the taxes due or who has, within a twelve- (12-) month period, filed or paid taxes late on two (2) or more occasions, may be required to file and remit on an accelerated basis.

B. The time frame for filing on an accelerated basis will be determined by the finance director and will be communicated in writing prior to implementation. [Ord. 17-39 § 2.]