§ 8-2.1114. Waiver of penalties.

The Administrator may waive the first and second penalties imposed upon any person if:

(A)

The person provides evidence satisfactory to the Administrator that failure to pay timely was due to circumstances beyond the control of the person and occurred, notwithstanding the exercise of ordinary care and the absence of willful neglect, and the person paid the delinquent business tax and accrued interest owed the City prior to applying to the Administrator for a waiver.

(B)

The waiver provisions specified in this subsection shall not apply to interest accrued on the delinquent tax and a waiver shall be granted only once during any twenty-four (24) month period.

(C)

A request for relief from the first and second penalties must be filed in writing within thirty (30) days of the date the remittance was due to the City, but no later than ten (10) days of the City's notice to the operator of the delinquent remittance.

(Ord. No. 3672-C.S., § 2, effective 11-28-17)