(A) On or before the last day of each month, every owner, manager or operator of self-storage facility accommodations within the village shall cause a sworn tax return to be filed with the Village Treasurer showing tax receipts received with respect to self-storage facility accommodations space rented or leased during the preceding calendar month, which return shall be made upon forms prescribed by the Village Treasurer. At the time of filing the tax return, the owner, manager or operator of self-storage facility accommodations shall pay or cause to be paid to the Village Treasurer all taxes due for the period to which the tax return applies. It is unlawful for any such owner, manager or operator to fail to pay or cause to be paid the tax.
(B) If for any reason the tax is not paid when due, interest at the rate of 2% per month on the amount of tax which remains unpaid shall be added and collected. Whenever any person shall fail to pay any tax herein provided, upon the request of the Village Comptroller, the corporation counsel of the village shall bring or cause to be brought an action to enforce the payment of the tax on behalf of the village in any court of competent jurisdiction.
(Ord. 05-52, passed 11-9-05) Penalty, see § 35.999