(A) Penalties And Interest For Nonpayment Of Transient Lodging Tax: If the transient lodging tax is not paid on or before the fifteenth day of the month in which it becomes due, or if such day falls on a Saturday, Sunday or legal holiday, on the next succeeding day not a Saturday, Sunday or legal holiday, then the licensee shall pay a penalty of ten percent (10%) of the unpaid, due and delinquent transient lodging tax or an administrative fine in the amount of two hundred fifty dollars ($250.00), whichever is greater, and interest on the amount due at the rate of one and one-half percent (11/2%) per month or fraction thereof from the date on which the tax became due until the date of payment.
(B) Designation Of Criminal Conduct: It shall be a crime for the owner of a transient lodging rental business to knowingly or intentionally fail or refuse to comply with the provisions of this chapter, including, but not limited to, failing or refusing to collect or pay the transient lodging tax proceeds as herein provided, failing to make or retain any required records, failing to disclose any required financial information and/or failing to obtain any required licenses. Such criminal conduct shall be treated as a misdemeanor. It shall not constitute a defense to such a crime that an employee or agent of an owner of a transient lodging rental business failed to comply with the requirements of this chapter.
(C) Criminal And Civil Penalties For Any Violation Of This Chapter: In addition to any penalties and/or interest assessed for the nonpayment of the transient lodging tax set forth in subsection (A) of this section, any person violating any of the provisions of this chapter, to include failing or refusing to collect or pay the transient lodging tax proceeds as herein provided, shall, upon conviction thereof, be punished as provided in title 1, chapter 4 of this code. Each day's violation of the provisions of this chapter may be deemed a separate offense. The city, by and through its city clerk, or mayor and/or city council, is further empowered and authorized to pursue all rights, remedies, procedures, claims and causes of action it may have at law or in equity to enforce the provisions of this chapter and to collect this transient lodging tax from the persons owing the same, by civil action, including, without being limited to, injunctions. Without limiting the foregoing in any way, in addition to any available criminal or civil penalty, the city may impose any discipline it deems appropriate with respect to the license issued to the owner of the transient lodging rental business (to include temporary suspension or permanent revocation), in which event the city shall follow the same administrative process used to impose discipline with respect to a city business license. (Ord. 229, 12-11-2008)