75D - PH - BUSINESS LICENSE TAX ORDINANCE

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(b) In the event a minor discrepancy exists between the amount paid and the amount due under this chapter, arising from a miscalculation on the part of an applicant or licensee, and resulting in an underpayment of the business license tax in an amount not to exceed such amount as is specified by resolution of the city council, the collector may accept and record the underpayment as payment in full without notification to the taxpayer. Sec. 21-85. Same - Interest. In addition to the past due delinquency penalties imposed in section 21-83, any business that fails to remit the tax due shall pay interest at the rate of one (1) per cent per month, or portion thereof, exclusive of penalties, on the amount of the unpaid tax, from the date on which remittance first became delinquent until paid-in-full or otherwise satisfied. Provided however, that pursuant to section 21-84 penalties upon attaining a combined amount equal to one hundred (100) per cent of the amount of the business license tax due are merged with the tax payable hereunder and any additional interest charged from such date on shall be charged the combined amount delinquent until paid. Sec. 21-100. Additional required information. At the time the license required under this agile section 21-98 is applied for, , and thereafter annually at the time of the renewal of such license, or at such other time as the collector may set, the applicant or licensee shall provide to the collector a list giving the kind or character of machine or device, local business name and street address, and number of machines or devices at each proposed or existing location. Sec. 21-115. Same - Keeping of records; applicability of audit. Section 21-80 shall apply to all statements provided to be filed under this section 21-114; provided however, that the inspection of books and records shall be limited specifically to books and records reflecting the employees and other persons engaged in the business activity. Ste ;22. Nonpayment of tax; asssess eet-by l+eR. The arnOURt of any business 1iGen6e tax, penalty or by this Page 26 75D-28