Agenda 07/11/2000 - Laserfiche WebLink

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TUESDAY, June 27. 2000 such seller, by registered mail sent to his last known place of address, of the total amount of such tax and penalties and the total amount thereof shall be payable within ten (1 O) days from the date such notice is sent. §21-83 Duty of City Treasurer. The Treasurer shall have the power and the duty of collecting the taxes imposed and levied hereunder and shall cause the same to be paid into the general treasury for the City. §21-84 Penalty for !ate remittance or false return. (a) If any seller whose duty is to do so shall fail or refuse to file any report required by this article or to remit to the City Treasurer the tax required to be collected and paid under this article within the time and in the amount specified in this article, there shall be added to such tax by the Commissioner a penalty in the amount often (10) percent if the failure is not for more than thirty (30) days, with an additional ten (10) percent of the total amount of tax owed for each additional thirty (30) days or fraction thereof during which the failure continues, not to exceed twenty-five (25) percent in the aggregate, with a minimum penalty of two dollars and fifty cents ($2.50). (b) In the case of a false or fraudulent remm with intent to defraud the City of any tax due under this article, a penalty of fifty (50) percent of the tax shall be assessed against the person required to collect such tax. §21-85 Penalty for violation of Article. (a) Any person willfully failing or refusing to file a return as required under this ordinance shall, upon conviction thereof, be guilty of a Class 1 misdemeanor except that any person failing to file such a return shall be guilty of a Class 3 misdemeanor if the amount of tax lawfully assessed in connection with the return is $1,000.00 or less. Any person violating or failing to comply with any other provision of this ordinance shall be guilty of a Class 1 misdemeanor. Co) Except as provided in subsection (a) above, any corporate or partnership officer, as defined in VA Code §58.1-3906, or any other person required to collect, account for, or pay over the meals tax imposed under this ordinance, who willfully falls to collect or truthfully account for or pay over such tax, or who willfully evades or attempts to evade such tax or payment thereof, shall, in addition to any other penalties imposed by law, be guilty of a Class 1 misdemeanor. (c) Each violation of or failure to comply with this ordinance shall constitute a separate offense. Conviction of any such violation shall not relieve any person from the payment, collection or remittance of the tax as provided in this ordinance. §21-86. Exemptions; limits on application. (a) The tax imposed under this Article shall not be levied on the following items when sewed exclusively for off-premises consumption: