(1) Taxes collected from a service user which are not remitted to the tax administrator on or before the due dates provided in this chapter are delinquent and are subject to penalties and interest.

(2) Any person who fails to remit taxes collected in the time required by this chapter shall pay a penalty of five percent of the amount of the tax owed, and if not remitted within two working days after the date of delinquency, shall pay a penalty of 20 percent of the amount of tax owed. Such penalty shall attach to the amount of tax due and shall be paid by the person required to collect and remit the tax.

(3) When fraud or gross negligence in reporting and remitting tax collections is discovered, the tax administrator shall have power to impose additional penalties of 20 percent of taxes owed upon persons required to collect and remit taxes under the provisions of this chapter.

(4) Any person required to remit to the tax administrator delinquent taxes as required in this section shall pay interest at the rate of one and one-half percent per month or portion thereof, on the amount of tax owed exclusive of penalties, from the date on which the tax first became delinquent until paid.

(5) Notwithstanding the provisions of subsections (2) and (4) of this section, no penalty or interest shall be applied if delinquencies are the result of natural disasters or other phenomena beyond the control of the person charged with collecting and remitting the tax, provided the person obliged to remit tax notifies the tax administrator as soon as normal communications permit. (Ord. 593-P § 1, 2004; Ord. 441 § 1. 2002 Code § 7-5.11).