(A) It shall be a violation of this chapter to:
(1) Fail to collect the local hospitality tax as provided in this chapter;
(2) Fail to remit to the city the local hospitality tax collected, pursuant to this chapter;
(3) Knowingly provide false information on the form of return submitted to the city; or
(4) Fail to provide books and records to the Code Enforcement Officer for the purpose of an audit upon 24 hours’ written notice.
(B) The late fee penalty for not complying with the payment schedule identified in § 118.03 shall be 5% each month the payment remains unpaid, to be calculated from the original amount of the local hospitality tax due. This 5% late fee shall be assessed each month the tax remains unpaid on the twentieth of each month following the original due date.
(C) Any person violating any provision of this chapter shall be deemed to commit a criminal offense, and shall be subject to a fine of up to $500 or imprisonment for up to 30 days, plus any applicable court costs or assessments as provided by law. Each day of violation shall be considered a separate offense. Criminal punishment for violation of this chapter shall not relieve the offender of liability for repayment of any delinquent taxes, late fee assessments, or other costs provided herein. In addition, such violation(s) could lead to an establishment’s business license being revoked per the terms of the city’s business license ordinance, adopted by reference in § 110.01.
(Ord. 2005-14, passed 5-9-05; Am. Ord. 2017-10, passed 9-18-17)