(a) If any person shall fail to collect the tax imposed herein, or shall fail to file a report as required herein, or shall fail to pay to the Tax Assessor-Collector the tax as imposed herein when said report for payment is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and upon conviction be punished by a fine as provided for in § 10.08 of this Code. In addition, such person who fails to remit the tax imposed by this chapter within the time required shall forfeit five percent (5%) of the amount due as a penalty, and after the first thirty (30) days shall forfeit an additional five percent (5%) of such tax, provided, however, that the penalty shall never be less than five dollars ($5.00). Delinquent taxes shall draw interest at the rate of six percent (6%) per annum beginning sixty (60) days from the date due on the tax imposed by this chapter.
(b) In addition to other available remedies, the City Attorney, or any other attorney acting on behalf of the city, may bring suit against a person who is required to collect the tax imposed by this chapter and pay the collections over to the city and who has failed to file a tax report or pay the tax when due to collect the tax not paid or to enjoin the person from operating a hotel or motel in the city until the tax is paid or the report filed.
Editor's note:
State law reference-Authority to impose tax on hotels/motels is found in V.T.C.A., Tax Code, Chapter 351.