Each hotel, motel, and other person or entity upon whom the duty to collect the room tax created by this chapter shall file a written report monthly, to be due on or before the twentieth (20th) of the month following the month being reported. The reports shall be on the form authorized from time to time by the city. Until and unless revised, the form attached to Ord. 05-17 as Exhibit A shall be the authorized form. Any tax not submitted before the twentieth (20th) day of the following month when it is due, shall incur a ten percent (10%) penalty, plus for each calendar day thereafter there shall be a one hundred dollar ($100.00) penalty until the tax and all penalties are paid in full. After thirty (30) days of the one hundred dollar ($100.00) penalty, a lien shall be filed against the property and the penalty amount shall continue at one hundred dollars ($100.00) per day until the entire tax and penalties are paid in full. In addition, the owner and/or franchiser of the property shall be notified of the delinquency and all penalties.
(Ord. 14-1995, passed 9-5-95; Am. Ord. 05-17, passed 11-14-17)
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Cross reference:
Penalty for violation, see § 62.999