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(g) Interest —due from date of delinquency. Any person subject to any penalty imposed hereinabove in this <br />section, shall also pay interest at the rate of three-quarters of one percent (%) per month, or any fraction <br />thereof, on the amount subject to penalty, from the date on which the remittance of such amount first <br />became delinquent or deficient until paid. <br />(h) Penalties and interest. All penalties and all interest imposed under this code shall be subject to the same <br />actions to collect and the same provisions for enforcement as the tax imposed by this code. <br />(i) Penalties, interest, delinquencies and deficiencies owed. All penalties and interest imposed under this code <br />together with all delinquencies and deficiencies owed shall be due and payable as of the date of notification <br />which shall be given in the same manner as administrative assessments in accordance with section 35-167 of <br />this code. Any person assessed any amount as delinquency, or deficiency, or penalty, or interest shall have <br />the same right of appeal as provided in the case of administrative assessments in accordance with section <br />35-167 of this code and shall be governed by the same provisions as set forth therein. <br />(Ord. No. NS-2436, § 2, 8-4-00) <br />Sec. 35-165. Actions to collect. <br />Any tax, penalty, or interest required to be paid by a service user under the provisions of this code shall be <br />deemed a debt owed by the service user to the city. Any such tax collected from a service user together with any <br />penalties or interest due thereon which have not been remitted to the tax administrator shall be deemed a debt <br />owed to the city by the service supplier required to collect and remit. The amount of any tax required to be <br />collected from a service user by a service supplier which is held in constructive trust in the favor of the city shall be <br />a debt owed by the service supplier to the city. Any person owing money to the city under the provisions of this <br />code shall be liable to an action brought in the name of the city for the recovery of such amount plus related costs <br />incurred by the city. <br />(Ord. No. NS-2436, § 2, 8-4-00) <br />Sec. 35-166. Tax administrator, ex officio collector of utility users taxes; additional powers <br />and duties of tax administrator, etc. <br />(a) The tax administrator shall be ex officio utility users tax collector. <br />(b) The tax administrator shall have the power and authority to enforce all of the provisions of this code. <br />(c) The tax administrator may adopt administrative rules, regulations, and guidelines, or make administrative <br />agreements consistent with the intent of the provisions of this code for the purpose of administering the <br />provisions herein regarding the payment, collection and remittance of said taxes. <br />(Ord. No. NS-2436, § 2, 8-4-00) <br />Sec. 35-167. Assessment; administrative remedy. <br />The tax administrator may make an assessment for taxes not collected and/or not remitted or paid by any <br />person required to collect and/or remit or pay. <br />(a) Service supplier or service user failure to collect and/or remit tax. If any service supplier, or any <br />service user subject to section 35-158 of this code, (hereinafter "service supplier" in this subsection) <br />required to collect and/or remit the tax imposed by this code shall fail or refuse to collect said tax or to <br />make, within the time provided in this code, any report and remittance of said tax or any portion <br />City PiNaPPAKil RFP No. 23-%-5 201 PaNWP� 196 <br />