If the Village President, after hearing held by or for him or her, shall find that any person has willfully avoided collection or payment of the tax imposed by this self-storage facility accommodations tax, he or she may suspend or revoke all village licenses held by the tax evader. The owner, manager or operator of the self-storage facility accommodations shall have an opportunity to be heard at the hearing to be held not less than five days after notice of the time and place of the hearing has been sent by certified mail, return receipt requested, to the owner, manager and/or operator of the self-storage facility accommodations at its last known place of business. The suspension or revocation of any license shall not release or discharge the owner, manager or operator of self-storage facility accommodations from his or her civil liability for the payment of the tax nor from prosecution for such offense.
(Ord. 05-52, passed 11-9-05) Penalty, see § 35.999