§ 15-31. Determination generally.

(a)

Due date of taxes. All taxes levied and imposed by this article shall be due and payable to the City monthly on or before the 20th day of every month next succeeding each respective monthly period in which such taxes are collected. The tax shall become delinquent for any monthly period after the 20th day of each succeeding month during which it remains unpaid.

(b)

Penalty and interest for failure to pay tax by due date. A lodging provider who fails to make any return or to pay the amount of tax as prescribed shall be assessed a specific penalty to be added to the tax in the amount of five percent or $5.00, whichever is greater, if the failure is for one month or less; and an additional five percent or $5.00, whichever is greater, for each additional month or fraction thereof in which such failure shall continue; provided, however, that the aggregate penalty for any single violation shall not exceed 25 percent or $25.00, whichever is greater. Delinquent amounts shall bear interest at the rate of one percent per month, or fraction thereof, until paid in full.

(c)

Acceptance of delinquent return and remittance without imposing penalty and interest; authority; requirements. If the failure to make any return or to pay the amount of tax by the due date results from providential cause shown to the satisfaction of the governing authority of the City by affidavit attached to the return, and remittance is made within ten days of the due date, such return may be accepted exclusive of penalty and interest.

(d)

Waiving of penalty and interest; authority. O.C.G.A. § 48-2-41, relating to the authority to waive interest, and O.C.G.A. § 48-2-43, relating to the authority to waive penalty, shall apply; provided, however, that the governing authority shall stand in lieu of the Georgia Commissioner of Revenue, and the City shall stand in lieu of the State.

(e)

Penalty for fraud. In the case of a false or fraudulent return, or of failure to file a return and where willful intent exists to defraud the City of any tax due, a penalty of 50 percent of the amount due shall be assessed.

(Code 1978, § 16-37; Ord. No. 1994-02, 5-5-1994; Ord. No. 2011-05, § I, 12-15-2011)