Every person owning, operating, managing or controlling short-term rental shall collect the tax imposed in § 32-17 of this City Code for the city and remit the same to the tax assessor-collector on or before the due date, and at the same time file the report required by §§ 32-18 and 32-19. If any person shall fail to collect the tax imposed in Chapter 32, or shall fail to file a report as required by § 32-19, or shall fail to remit to the tax assessor-collector the tax as imposed in Chapter 32 when such report or remittance is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and, upon conviction, shall be punished as provided in § 1-6 of this Code.
(Ord. 26005-02-2023, § 1, passed 2-14-2023, eff. 2-28-2023)