All remittances of occupancy tax collected pursuant to this chapter shall be due and received in the Office of the City Finance Officer, on or before the 1st day of the month following the month for which the occupancy tax remittances are due. All amounts that are not received beyond the 11th day of the month will be charged a late fee in the amount of 10% of the total amount due. Failure to pay such tax shall also constitute a violation of this chapter, which may be punishable by a fine not to exceed two hundred dollars ($200). Each day that the payment is overdue shall constitute a separate offense. Any unpaid balance under this chapter shall constitute a lien upon the property owned by the business or user of space being taxed, shall become a lien against and shall run with the property, and may be enforced and collected in the same manner as other unpaid real property taxes and assessments. The City Finance Officer shall certify all unpaid amounts or balances to the County Treasurer for collection in the same manner as general property taxes are collected. Further, the city shall have the ability to deny the issuance of any permits or licenses, or any renewals thereof, to any business or premise that fails to conform to the provisions of this chapter, including but not limited to, building permits, malt beverage licenses, and liquor licenses. Nothing within the body of this chapter shall be construed as limiting any other rights the city has, or may pursue, in seeking collection of monies received but not paid under the terms of this chapter. In the event that this tax becomes subject to supervision by the State through the State's Department of Revenue, any rights the city has herein shall be deemed cumulative to any powers that inure to the benefit of the state.
(Ord. 654 (part), 2008; Ord. 650 (part), 2008)