2024-161 Ordinance Creating City Code Chapter 51.6 - Municipal Gas Use Tax

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the amount of tax required to be transmitted, a penalty of five percent of the tax that such person is required to transmit to the City provided,however, a twenty(20)percent penalty will be imposed for any fraudulent failure to transmit such tax. B. In case any person who is required under this Chapter to file a tax return with the City files a return at the time required but fails to transmit the tax proceeds, or any portion thereof to the City when due, a penalty of five (5)percent of the amount of tax not transmitted to the City shall be added thereto; provided, however, the fraudulent failure to pay such tax will result in a twenty (20)percent penalty. C. In addition to any penalty for which provision is made in this Chapter, any amount of tax not transmitted when due shall bear interest at the rate of two(2)percent per month, or fraction thereof, until fully transmitted. 10. CREDIT FOR OVERPAYMENT. If it shall appear that an amount of tax has been paid which was not due under the provisions of this Chapter, whether as a result of a mistake of fact or an error of law, then such amount shall be credited against any tax due, or to become due, under this Chapter from the taxpayer who made the erroneous payment,provided that,no amounts erroneously paid more than three (3) years prior to the filing of a claim therefore shall be so credited. No person shall be entitled to a refund of, or credit for, a tax imposed under this Chapter unless the person files a claim for refund or credit within one (1) year after the date on which the tax was paid or remitted. 11. PENALTY; CIVIL ACTION. A. Any taxpayer who fails to make a return within the time required therefore, or who fails to pay the tax due, or any portion thereof, for any month within the time required therefore, or who makes a fraudulent return or willfully violates any other provision of this Chapter shall be