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 Fayetteville
 Code of Ordinances
 Chapter 46. FINANCE AND TAXATION
 Article I. IN GENERAL

  § 46-3.4. Determination generally; returns; payments.  

Latest version.

  • (a)

    Due date of taxes. All amounts of such tax shall be due and payable to the city monthly on or before the 20th day of every month next succeeding each respective monthly period. The tax shall become delinquent for each monthly period after the 20th day of each succeeding month during which it remains unpaid.

    (b)

    Penalty and interest for failure to pay tax by due date. An operator who fails to make any return or to pay the amount of tax as prescribed, shall be assessed a specific penalty to be added to the tax in the amount of five percent or $5.00, whichever is greater, if the failure is for one month or less; and an additional five percent or $5.00, whichever is greater, for each additional month or fraction thereof in which such failure shall continue; provided, however, that the aggregate penalty for any single violation shall not exceed 25 percent or $25.00, whichever is greater. Delinquent amounts shall bear interest at the rate of one percent per month, or fraction thereof, until paid.

    (c)

    Acceptance of delinquent return and remittance without imposing penalty and interest; authority; requirements. If the failure to make any return or to pay the amount of tax by the due date results from providential cause shown to the satisfaction of the governing authority of the city by affidavit attached to the return, and remittance is made within ten days of the due date, such may be accepted exclusive of penalty and interest.

    (d)

    Waiving of penalty and interest; authority. O.C.G.A. § 48-2-41, relating to the authority to waive interest, and [O.C.G.A.] § 48-2-43, relating to the authority to waive penalty, shall apply; provided, however, that the governing authority shall stand in lieu of the Georgia Commissioner of Revenue, and the city shall stand in lieu of the state.

    (e)

    Penalty for fraud. In the case of a false or fraudulent return, or of failure to file a return where willful intent exists to defraud the city of any tax due, a penalty of 50 percent shall be assessed.

    (f)

    Return; remittance; time of filing; operators required to file; contents. On or before the 20th day of the month succeeding each monthly period, a return for the preceding monthly period together with appropriate remittance shall be filed with the city.

    (g)

    Collection fee allowed operators. Operators collecting the tax shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting and paying the amount due, if the amount is not delinquent at the time of payment. The rate of the deduction shall be three percent of the amount due, but only if the amount due was not delinquent at the time of payment.

(Ord. No. 0-2-12, § II, 2-2-12)