(A) In addition to other penalties that may be applicable under this article, if any vendor makes a return as required by this article without paying the hospitality fee then due, he shall be liable for the fee and a penalty equal to 10% thereof or $100, whichever is greater. Promptly after receipt of such return, the city shall give the delinquent vendor written notice of the fee and penalty.
(B) If any vendor neglects or refuses to make a return and pay the hospitality fee as required by this article, the Mayor shall make an estimate based upon an examination of the vendor's books and records, or upon any information in its possession or that may come into its possession, of the amount of the rent of the delinquent vendor for the period in respect to which he has failed to make a return, and upon the basis of said estimated amount shall compute and assess the fee payable by the delinquent vendor, adding to this amount a penalty equal to 10% thereof or $100, whichever is greater. Promptly thereafter the city shall give the delinquent vendor written notice of the estimated fee and penalty.
(C) If payment is not made by the vendor within 15 days of the date of the notice that the hospitality fee is delinquent, the Mayor may bring an action in law or equity in the district court for the collection of any amounts due, including without limitation penalties thereon, interest on the unpaid principal at a rate of not exceeding 1% a month, the costs of collection and reasonable attorneys' fees incurred in connection therewith.
(D) A Continuous Surety Bond naming the city as beneficiary in the amount of $3,000 plus $60 per room or individual sleeping accommodation available for use by the public shall be posted and filed with the City Clerk upon vendor's failure to remit hospitality fee for two consecutive months. If payment or posting Continuous Surety Bond is not made by the vendor within 15 days of the date of notice that the hospitality fee is delinquent, the Mayor may bring an action in law or equity in the district court for the collection of any amount due, including without limitation penalties thereon, interest on the unpaid principal at a rate not exceeding 1% a month, the costs of collection and reasonable attorney's fees incurred in connection therewith. The Continuous Surety Bond shall remain in force for three years from the date of issuance and may be extended or augmented to cover succeeding delinquent hospitality fee payments due the City of Albuquerque.
(E) A vendor who disputes the assessment of any hospitality fee or related penalties and interest may, within 15 days of the date of the notice from the city that the tax is delinquent, appeal the Mayor's decision to the Independent Hearing Officer pursuant to the provisions of the IHO Ordinance, ROA 1994, Chapter 2, Article 7, Part 8.
(Ord. 19-2004; Am. Ord. 2019-024; Am. Ord. 2023-015)