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108 (g) Interest - due from date of delinquency. Any person subject to any penalty imposed hereinabove in this section, shall also pay interest at the rate of three-quarters of one percent (%%) per month, or any fraction thereof, on the amount subject to penalty, from the date on which the remittance of such amount first became delinquent or deficient until paid. (h) Penalties and interest. All penalties and all interest imposed under this code shall be subject to the same actions to collect and the same provisions for enforcement as the tax imposed by this code. (i) Penalties, interest, delinquencies and deficiencies owed. All penalties and interest imposed under this cede together with all delinquencies and deficiencies owed shall be due and payable as of the date of notification which shall be given in the same manner as administrative assessments in accordance with section 35-167 of this code. Any person assessed any amount as delinquency, or deficiency, or penalty, or interest shall have the same right of appeal as provided in the case of administrative assessments in accordance with section 35-167 of this code and shall be governed by the same provisions as set forth therein. Sec. 35-165. Actions to collect. Any tax, penalty, or interest required to be paid by a service user under the provisions of this code shall be deemed a debt owed by the service user to the City. Any such tax collected from a service user together with any penalties or interest due thereon which have not been remitted to the tax administrator shall be deemed a debt owed to the City by the service supplier required to collect and remit. The amount of any tax required to be collected from a service user by a service supplier which is held in constructive trust in the favor of the City shall be a debt owed by the service supplier to the City. Any person owing money to the City under the provisions of this cede shall be liable to an action brought in the name of the City for the recovery of such amount plus related costs incurred by the City. Sec. 35-166. Tax administrator, ex officio collector of utility users taxes; additional powers and duties of tax administrator, etc. (a) The tax administrator shall be ex officio utility users tax collector. (b) The tax administrator shall have the power and authority to enforce all of the provisions of this code. (c) The tax administrator may adopt administrative rules, regulations, and guidelines, or make administrative agreements consistent with the intent of the provisions of this code for the purpose of administering the previsions herein regarding the payment, collection and remittance of said taxes. Ordinance No. NS-2436 Page 14 of 22