§ 3514. INTEREST AND PENALTIES FOR NONPAYMENT.

(a) Any fee, penalty, or cost due to the Director not paid by the due date is delinquent.

(b) If a Certificate of Registration fee, penalty or cost due to the Director is not paid within 30 days after the same becomes due, the Director shall add 50 percent to the amount of the stated fee or penalty as a penalty for non-payment.

(c) The Director may refer Detector User accounts to the Bureau of Delinquent Revenue or to the Tax Collector to initiate collection.

(d) In addition to the penalties imposed in Subsection (b), any Detector User who fails to pay any fee, penalty or cost due the Director shall pay interest on the amount due, exclusive of late payment penalties, plus an additional collection charge for each delinquent account in an amount to be determined by rules and regulations of the Tax Collector. The Tax Collector shall establish collection charges sufficient to reimburse the costs incurred by the City for collecting delinquent fees or penalties. Interest shall be paid at a rate of one percent per month, or fraction thereof. Interest and collection charges shall accrue immediately after the original due date.

(e) If the Director determines that the Detector User has deliberately withheld the amount of the fee to be remitted or that a Detector User has failed to pay the amount of the fee for a period of one or more billing periods, or if the Director deems it in the best interest of the City and County, he or she may refer collection of fees due under this Article from certain Detector Users for specified billing periods to the Tax Collector. The Director shall notify the Detector User that the Director has referred collection of the fees due and payable for the stated periods and demand payment of such fees to the Tax Collector. The notice shall be served on the Detector User personally by handing it to him or her or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the Detector User at the address on the application or location where the detector(s) is located. If the Detector User fails to remit fees, penalties, or costs assessed to the Tax Collector the Detector User shall be subject to the interest and penalties provided in this Section.

(Added by Ord. , File No. 110348, App. 11/3/2011, Eff. 12/3/2011)