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<br />SECTION 2. Section 32.85 of the Code of the City of Redwood <br />City is hereby amended to read as follows: <br /> "Section 32.85 ( a) Any operator who fails to remit <br />any tax imposed by this article within the time required <br />shall pay a penalty of ten per cent of the amount of the <br />tax in addition to the amount of the tax. <br /> " (b) Any operator who fails to remit any delinquent <br />remittance on or before a period of thirty ( 30) days following <br />the date on which the remittance first became delinquent <br />shall pay a second delinquency penalty of ten per cent of <br />the amount of the tax in addition to the amount of the tax <br />and the ten per cent penalty first imposed. <br /> " (c) If the tax administrator determines that the <br />nonpayment of any remittance due under this article is due <br />to fraud, a penalty of twenty-five per cent of the amount <br />of the tax shall be added thereto in addition to the penalties <br />stated in subparagraphs ( a) and (b) of this section. <br /> " (d) In addition to the penalties imposed, any operator <br />who fails to remit any tax imposed by this article shall pay <br />interest at the rate of one per cent per month or fraction <br />thereof on the amount of the tax, exclusive of penalties, <br />from the date on which the remittance first became delinquent <br />until paid. Interest shall be imposed on penalties from <br />thirty (30) days after an operator is notified of a delinquency." <br />SECTION 3. This ordinance shall be effective 30 days after its <br />adoption; provided, however, the provisions hereof shall not be <br />operative until July 1, 1979. <br /> * * * <br /> -3- <br /> --..--,- <br />