(A) If any person shall fail to file a report as required herein or shall file a false report or shall fail to pay to the city the tax imposed herein when the report or payment is due, he or she shall forfeit 5% of the amount due as penalty, and after the first 30 days, he or she shall forfeit an additional 5% of the tax. However, such penalty shall never be less than $1. Delinquent taxes shall draw interest at the rate of 10% per annum beginning 60 days from the due date.
(B) Any person violating any of the provisions of this subchapter, including hotel operators who fail to collect the tax, fail to file a return, file a false return, or who are delinquent in their tax payment, shall be guilty of a misdemeanor and shall, upon conviction, be fined in any sum not to exceed $200, and each 24 hours of such violation shall constitute a separate offense.
(C) The city is hereby authorized to take the following actions against any person required to collect the tax imposed hereby and pay the collection over to the city and who has failed to file a report, or filed a false report, or failed to pay the tax when due:
(1) Require the forfeiture of any revenue the city allowed the hotel operator to retain for its cost of collecting the tax;
(2) Bring suit against the hotel for noncompliance; and/or
(3) Bring suit against the hotel seeking any other remedies provided under Texas law.
(Ord. 634, passed 4-15-02)