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A. No distributor may:

1. Import cigarettes or other tobacco products into the city;

2. Sell, transfer or acquire cigarettes or other tobacco products in the city; or

3. Participate in the importation into the city or in the sale, transfer or acquisition within the city of cigarettes or other tobacco products in violation of or without complying with the provisions of this chapter.

B. A penalty of six (6) percent of the taxes due shall be incurred automatically when a person fails to pay the full amount of the tax due under this chapter within seven (7) calendar days following its due date. An additional penalty of six (6) percent of the taxes due shall be incurred automatically when a person fails to file a tax return or report within seven (7) calendar days following its due date under this chapter. If a person fails to pay the full amount of the tax due and/or file a tax return or report required under this chapter within sixteen (16) calendar days after its due date, the six (6) percent penalties incurred above shall be increased automatically to fifteen (15) percent.

1. The penalty shall be computed on the unpaid balance of the tax liability as determined by the department.

2. Notice of the penalties incurred and to be incurred shall be given to the person responsible for payment of the taxes or filing the return or report when such tax payment or return or report is delinquent for seven (7) calendar days after its due date.

3. The penalties provided for in this section shall be in addition to all other penalties and interest provided for under this chapter.

C. If a properly filed, amended return reduces the total tax liability or the tax required to be paid, or the department reduces the tax liability, the related penalty will be reduced accordingly.

D. All penalties and remedies enumerated in this chapter are cumulative.

E. Unless otherwise provided in this section, any person who violates or fails to comply with the provisions of this chapter shall be personally liable for all costs, interest, penalties and taxes due under this chapter plus a penalty equal to thirty (30) percent of the tax due. For good cause shown, finance director may waive or reduce all or part of any penalty imposed under this subsection. [Ord. 12-09 § 2.]