(A) Failure to file or pay tax. If any person shall fail to file a report as required herein or shall fail to pay to the Director of Finance the tax as imposed herein when the report or payment is due, he shall forfeit 5% of the amount due as a penalty; and after the first 30 days he shall forfeit an additional 5% of such tax; provided, however, that the penalty shall never be less than $1.
(B) Delinquent taxes. Delinquent taxes shall draw interest at a rate of 6% per annum beginning 60 days from the date due.
('68 Code, § 26-18)
(C) Failure to collect. In addition to the penalty set forth in § 114.99, the City Attorney is authorized to bring suit against any person required to collect the tax imposed by this chapter and required to 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. Such suit may seek to collect such tax not paid and/or to enjoin such person from operating a hotel in the city until the tax is paid or the report is filed or both.
(D) Lien. Furthermore, upon the failure to file reports or pay taxes as herein required for any period, the city is also hereby authorized and empowered to make an assessment of the taxes owed for such period and to fix a lien upon the property located within the city and within the extraterritorial jurisdiction of the city; the tax assessed together with any penalties provided by statute shall be a prior and superior lien on all property of the hotel.
('68 Code, § 26-17(b),(c))
(Ord. 11-1977-44, passed 11-8-77; Am. Ord. 4-1990-6, passed 4-20-90; Am. Ord. 9-1991-32, passed 10-8-91)