(A) Any person or entity who shall fail, neglect, or refuse to make any return required by this chapter or any person or entity who shall refuse to permit the City Treasurer, to examine his or its books, records, or papers, or who shall knowingly make any incomplete, false, or fraudulent return; or who shall attempt to do anything whatever to avoid the full disclosure or the amount of room tax that was or should have been collected shall, upon conviction, be subject to a fine or penalty not to exceed five hundred dollars ($500.00) or thirty (30) days in jail, or both, for each offense. Any tax not submitted by the twentieth (20th) day of the following month when it is due shall incur a penalty of one hundred dollars ($100.00) per calendar day until the tax is 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.
(B) Any person or entity who shall fail, neglect, or refuse to pay any room tax collected as required by this chapter or who shall knowingly make any incomplete, false, or fraudulent payment; or who shall attempt to do anything whatsoever to avoid the full payment or the amount of room tax that was or should have been collected shall, upon conviction, be subject to a fine or penalty not to exceed five hundred dollars ($500.00) or thirty (30) days in jail, or both, for each offense. In addition, that person or entity shall be individually liable for all tax owed.
(C) Any official agent or employee of the city who divulges any information gained as a result of any returns, investigations, hearings, or verifications required or authorized by this chapter except as permitted herein or otherwise required by law to do so, shall, upon conviction, be subject to a fine of not more than five hundred dollars ($500.00) or thirty (30) days in jail, or both, for each offense.
(D) In addition to the above, any person or entity who shall fail, neglect, or refuse to make any return or payment required by this chapter or any person or entity who shall refuse to permit the City Treasurer or any authorized agent or employee of the city so designated by the Treasurer, to examine his or its books, records, and papers, or who shall knowingly make any incomplete, false, or fraudulent return or payment; or who shall attempt to do anything whatsoever to avoid the full disclosure or the amount of room tax that was or should have been collected may be enjoined from engaging in business until the person or entity is in full compliance with the law. Any court costs and attorney’s fees incurred by the city in any civil action to enforce this chapter shall be recoupable from the person or entity in violation against whom proceedings are taken.
(E) Any tax not submitted before the twentieth (20th) 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)