The purpose of imposing the following penalties is to insure the integrity of the collection process established pursuant to this subchapter. Any person engaged in the business of renting, leasing or letting hotel rooms within the city who fails to make a return, or to keep books and records as required herein, or who makes a fraudulent return, or who, in any manner, willfully violates any provision of this subchapter shall be punished by a fine of not less than $200 nor more than $750 for the first offense and not less than $300 nor more than $750 for the second and each subsequent offense in any one-year period. A separate and distinct offense shall be regarded as committed each day upon which said person shall continue any such violation or permit any such violation to exist after notification thereof.
(Ord. 19-0611-172, passed 6-11-2019)