Penalties on Unpaid Tax
Codified Ordinances of Cleveland § 193.13
in effect§ 193.13 Penalties on Unpaid Tax
In addition to interest as provided in Section 193.12 hereof, penalties based on the unpaid tax are hereby imposed as follows:
(a) Any vendor or booking agent collecting for a vendor who fails to remit any tax imposed by this chapter within thirty (30) days after the date required shall pay, in addition to the tax, a penalty equal to ten percent (10%) of the amount of the tax;
(b) Any vendor or booking agent collecting for a vendor who fails to remit any tax imposed by this chapter within sixty (60) days after the date required shall pay, in addition to the tax, a penalty equal to fifteen percent (15%) of the amount of the tax;
(c) Any vendor or booking agent collecting for a vendor who fails to remit any tax imposed by this chapter within ninety (90) days required or upon a second delinquency shall pay, in addition to the tax, a penalty equal to twenty percent (20%) of the amount of the tax;
(d) Any vendor or booking agent collecting for a vendor who fails to remit any tax imposed by this chapter within one hundred twenty (120) days or more or upon a third or later delinquency shall pay, in addition to the tax, a penalty equal to twenty-five percent (25%) of the amount of the tax.
(Ord. No. 30-16. Passed 6-6-16, eff. 7-1-16)
Source: City of Cleveland, Ohio, Codified Ordinances and City Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/cleveland/latest/cleveland_oh/0-0-0-7821Fetched: 11/1/2026