Payment of the accommodations tax established herein shall be remitted by the vendor to the City of Dillon on a monthly basis, along with the return or form established by the city for such purposes, not later than the 15th day of the month and shall cover the tax due for the previous month. Any tax not timely remitted shall be subject to a penalty of five percent (5%) of the sum owed for each month or portion thereof until paid.
(Ord. 99-13, passed 9-13-1999)