Ordinance No. 19980 - Laserfiche WebLink

Home Browse Search

I9g4, each retai 1 er shall pay to the ci ty a tax of ten percent ~ 10~} of the retailer gross income derived from the video display gambling devices} 1 ~ tensed to the reta~ 1 er, 3.704 Video Dis l a Gamblin Device Tax - Re i stoat i on . Each retailer subject to a video display gambling device tax shall register with the tax administrator, on a form provided by the city, within I5 calendar days after receipt of the form. Nonregi strati on under this section shal 1 not ref i eve any person from the abl igation to pay the tax. The registration shall set forth the name under which the retai 1 er transacts or intends to transact business, the 1 acati on of the place or places of business, the number of video display gambling dev~ ces operated at the 1 ocat ~ on ~ s } , and such other information as the tax administrator requires to foci 1 i tote col 1 ecti on of the tax. The registration shal 1 be signed by the retai 1 er, or the retai 1 er's authorized agent. 3.10fi Video Dis la Gamblin Device Tax - Pa ment. ~ 1 } once each month the city shall forward to each retai 1 er a statement reflecting the amount of tax due to the city pursuant to section 3.102 of this code. The tax shall be based upon the preceding monthss retailer gross income as reflected i n the records received by the city from the state lottery commission. ~2} The tax shall be due and payable to the city within 15 days from the date of the statement. The retai 1 er shall deliver the payment to the „~ city either by personal delivery to the address indicated on the statement or by mai 1. If the payment i s mailed, the postmark shall be considered the date of delivery. ~3} For good cause, the tax administrator may extend the time for payment of the tax for a period not to exceed one month. No further extension shall be granted, except by the city manager. Any retai 1 er to whom an extension i s granted shall pay interest at the rate of one and one-hat f percent ~ 1-1/2°/~} per month on the amount of tax due, from the due date to the date paid, without proration for a fraction of a month. If the tax and interest due is not paid by the end of the extension period, then the interest shall become a part of the tax for computation of penalties prescribed i n section 3.108 of this code. ~4} The tax administrator may require that taxes be paid for other than monthly periods if deemed necessary in order to insure payment or facilitate toll ecti on by the city of the amount of taxes i n any individual case. 3.708 video Dis 1a Gamblin Device Tax -Penalties and Interest. ~1} Any retailer who has not been granted an extension of time and fai 1 s to remit the tax imposed by section 3.702 of this code prior to its delinquency shall pay, i n addition to the tax, a penal ty of ten percent ~ I0~} of the amount of the tax due. ~2} If the tax administrator determines that the nonpayment of the tax due under section 3.702 of this code i s due to fraud or intent to evade the provisions thereof, a penal ty of twenty-five percent X25%} of the amount of the tax shall be added thereto, i n addition to the penalties provided i n subsection ~1} of this section. ,~ ~3} . In addition to any penalties imposed, any retailer who fails Ordinance - 2