(A) Any tax required to be paid by a transient guest under the provisions of this subchapter shall be deemed a debt owed by the transient guest to the village. Any such tax collected by an operator which has not been paid to the village shall be deemed a debt owed by the operator to the village. Any person owing money to the village under the provisions of this subchapter shall be liable in an action brought in the name of the village for recovery of such amount of tax together with any interest and penalties thereon.
(B) Except in the case of fraud, no assessment shall be made or issued against an operator or transient guest for any tax imposed by or pursuant to this subchapter more than five years after the return date for the period in which the lodging was furnished, or more than four years after the return for such period is filed, whichever is later.
(Ord. 3-98, passed 4-13-1998)