(a) In the event a person which holds, or should hold, a certificate of registration does not submit payment for the entire amount of sales tax due by the due date, such unpaid tax or portion thereof shall be declared delinquent. During the period of delinquency, a civil penalty of five percent of the delinquent amount shall accrue each month or fraction thereof during which the tax or any penalties and interest remain unpaid. In addition to such tax penalty, interest at the rate of 15 percent per annum shall accrue on each delinquent payment from the date of delinquency until the date of payment.

(b) In the event the City is unable to determine the sales tax owed by reason of failure to keep accurate books by the payor of sales tax, refusal to allow inspection, failure to file a return, or falsification of records, or any other reason, the City may make an estimate of sales taxes due based on any information available to it. Notice of the estimate of sales taxes due shall be furnished to the payor of sales tax, and shall become final for the purposes of determining liability to the City 30 days after receipt, unless the payor of sales tax files an accurate return within 30 days after receipt, supported by satisfactory records, indicating a different sales tax liability.

(c) Payors of sales tax who have not filed returns for three consecutive reporting periods shall be assumed to have ceased conducting business and shall be removed from the roll of active businesses. Reinstatement of a business removed from the active roll by this section shall require the payment of a mandatory reinstatement fee. [Ord. 19-06 § 2, 2019.]