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No vendor shall fail to collect the full and exact tax as required by this chapter. No vendor shall refund, remit or rebate to a transient guest, either directly or indirectly, any of the tax levied pursuant to this chapter, or make, in any form of advertising, whether verbal or otherwise, any statement which might imply that the vendor is absorbing the tax, or paying the tax for the transient guest by an adjustment of prices, or furnishing lodging at a price including the tax or rebating the tax in any other manner.
(Ord. 108-99. Passed 6-28-99.)
(a) No person, including any officer of a corporation or any employee of a corporation having control or supervision of or charged with the responsibility of filing returns, shall fail to file any return or report required to be filed by this chapter, or file or cause to be filed any incomplete, false or fraudulent return, report or statement, or aid or abet another in the filing of any false or fraudulent return, report or statement.
(b) If any vendor required to file monthly returns under this chapter fails, in two consecutive months or in three or more months within a twelve-month period, to file such returns when due, or to pay the tax thereon, or if any vendor authorized by the Finance Director to file returns at less frequent intervals fails on two or more occasions within a twenty-four month period, to file such returns when due, or to pay the tax due thereon, the Finance Director may require such vendor to furnish security in an amount equal to the average tax liability of the vendor for a period of one year, as determined by the Finance Director from a review of returns or other information pertaining to such vendor, which amount shall in no event be less than one hundred dollars ($100.00). The security may be in the form of an advance tax payment to be applied to pay the tax due on subsequent returns, or a corporate surety bond satisfactory to the Finance Director, conditioned upon payment of the tax due within the returns from the vendor. The security must be filed within ten days following the vendor's receipt of the notice from the Finance Director of its requirements.
A corporate surety bond filed under this section shall be returned to the vendor if, for a period of twelve consecutive months following the date the bond was filed, the vendor has filed all returns and remitted payment therewith within the time prescribed in this chapter.
(Ord. 108-99. Passed 6-28-99.)
If any vendor corporation required to file returns and to remit tax due to the City under the provisions of this chapter fails for any reason to make such filing or payment, any of its officers or employees having control or supervision of or charged with the responsibility of filing returns and making payments shall be personally liable for such failure. The dissolution of a corporation shall not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or remit tax due. The sum due for such liability may be collected by assessment in the manner provided in this chapter.
(Ord. 108-99. Passed 6-28-99.)
In any sentence, clause, section or part of this chapter or any tax imposed as specified herein is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
(Ord. 108-99. Passed 6-28-99.)
Whoever violates any of the provisions of this chapter shall be fined not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00) for a first offense. For each subsequent offense, such person shall, if a corporation, be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00), or, if an individual or a member of a partnership, firm or association, be fined not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00), or imprisoned not more than sixty days, or both.
(Ord. 108-99. Passed 6-28-99.)