5.18.090 Failure to make timely payment of tax or fee.

If full payment of any tax or fee due under this chapter is not received by the taxing officer on or before the date due, there shall be added to the amount due and a penalty fee as follows:

A.    1 to 31 days late, 6 percent of tax due;

B.    32 to 60 days late, 7.5 percent of tax due; and

C.    Over 60 days late, 10 percent of tax due; but in no event shall the penalty be less than six percent (6%). In addition to this penalty, the county treasurer shall charge the taxpayer interest of two percent (2%) of all taxes and fees due for each thirty (30) day period, or portion thereof, that the amount past are due. Interest shall not be computed or charged against any penalty that becomes due and owing as a result of this chapter. The interest shall be calculated on a daily basis for all gambling taxes not paid in a timely fashion. The interest calculation shall begin on the first day that payments due and owing are late, and will be assessed as a lien as provided for in RCW 9.46.110 and 84.60.010, now and as hereafter amended, at the end of every thirty (30) days for which the taxes, interest and penalties due and owing are not paid.

The Clark County treasurer’s office may make available to taxpayers and to entities that pay gambling taxes an electronic payment system by which funds can be automatically transferred from designated accounts of the tax paying entities to the Clark County treasurer’s office to satisfy gambling taxes.

Failure to make payment in full of all tax amounts, and penalties, within sixty (60) days following the day the tax amount initially became due shall be both a civil and a criminal violation of this section. The taxing officer is authorized to initiate an action to recover all amounts due. Any criminal action taken under this section shall be penalized by no more than ninety (90) days in jail and a two thousand five hundred dollar ($2,500) fine in addition to the tax, interest, and penalties owed to the county. (Ord. 1975-10-7 (part), 1975; amended by Sec. 4 of Ord. 1998-06-33)