SEARCH SCCgov

HOME | A-Z SERVICES | CONTACTS | FAQs | SUGGESTIONS | SITE MAP | ABOUT US   AGENCIES & DEPTS

County Connection |Handling Emergencies |Living and Working |Health and Human Care |Doing Business |Law and Justice

Copyrighted by SANTA CLARA COUNTY CODE & Municipal Code Corporation, 1998.

Previous heading / Next heading / Table of Contents

__________

Sec. A30-55. Penalties and interest.

(a) Original delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten percent of the amount of the tax.

(b) Continued delinquency. Any operator who fails to pay any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax in addition to the ten percent penalty first imposed.

(c) Fraud. If the Director of Finance determines that the nonpayment of any remittance under this chapter is due to fraud, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to the penalties stated in Paragraphs (a) and (b) of this section.

(d) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of 1.5 percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.

(e) Penalties merged with tax. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be paid.

(Ord. No. NS-216.6, § 1, 8-26-86)

__________

County Policy | Privacy Policy | Accessibility | Site Map | Contact Webmaster | Site Help All Content Copyright ©2007, the County of Santa Clara, CA