A. Taxes collected from a service user which are not remitted to the City Finance Officer on or before the due dates provided in this chapter are delinquent.

B. Interest and penalties for delinquency in remittance of any tax collected, or any deficiency determination, shall attach and be paid by the person required to collect and remit at the rates and in the same manner as is provided in this title for delinquency in payment of transient occupancy tax.

C. The City Finance Officer shall have power to impose additional penalties upon persons required to collect and remit taxes under the provisions of this chapter for fraud and negligence in reporting and remitting, in the same manner and at the same rates as are provided in this title for such penalties upon persons required to pay transient occupancy tax.

D. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax required to be remitted. (Ord. 1288 § 1, 1970; prior code § 30.507).