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ORDINANCE NS-2162 Page 7 ~51 director, has sufficient postage and bears a United States postmark or a postage meter imprint prior to midnight on the last day for reporting and remitting without a penalty, if the last day for reporting and remitting said tax falls on a weekend or holiday, a filing shall be deemed to be timely filed if mailed prior to midnight of the first following working day. If such envelope or other container bears a postage meter imprint as well as a United States Post office cancellation mark, the latter shall govern in determining whether the filing and remittance are timely. Sec. 35-132. Penalties and interest; audit deficiency. (a) Original Delinquency. Any operator who fails to remit any tax imposed by this article within the time required shall pay a penalty of ten per cent (10%) of the amount of the tax in addition to the amount of the tax. (b) Continued delinquency. Any operator who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay an additional delinquency penalty of ten per cent (10%) of the amount of the tax and the ten per cent (10%) penalty first imposed. Any operator who fails to remit any delinquent remittance on or before a period of sixty (60) days following the date on which the remittance first became delinquent shall pay an additional delinquency penalty of ten per cent (10%) of the amount of the tax and the ten per cent (10%) penalty first imposed together with the additional ten per cent (10%) penalty imposed. (c) Audit deficiency. If, upon audit by the city, an operator is found to be deficient in either its return or its remittance or both, the finance director shall immediately assess the operator the amount of the net deficiency plus an audit deficiency penalty of ten per cent (10%) of the amount of the net deficiency. If said operator's remittance was deficient for a period of greater than (30) days following the date on which remittance was first delinquent, said operator shall pay an additional audit deficiency penalty of ten per cent (10%) of the net deficiency and the ten per cent penalty first imposed. If said operator's remittance was deficient for a period of greater than sixty (60) days following the date on which the remittance first became delinquent, said operator shall pay an additional audit deficiency penalty of ten per cent (10%) of the amount of the tax and the ten per cent (10%) penalty first imposed together with the additional ten per cent (10%) penalty imposed. In addition thereto, the finance director shall assess interest at the rate of one and one-half per cent (1~%) per month or fraction thereof on the amount of the net deficiency for each month or portion thereof for which 7