A. Any person who violates any provision of this chapter shall be guilty of a misdemeanor, punishable by up to one year in the county jail and/or three hundred dollar ($300.00) fine, or both. Furthermore, each month in which a person fails to report, or intentionally fails to accurately compute, or intentionally fails to accurately disclose the total amount of sales or rentals or the amount of tax to be paid, as imposed under this chapter, shall be considered a separate offense.
B. Any person who violates any provision of this chapter shall have his municipal nonproperty tax permit and tax number revoked. The city clerk shall send written notice of revocation of the permit and tax number to the permit holder by mailing the permit certified mail to the address given on the permit application. The permit holder shall have ten (10) days from the date the notice is mailed to file a written request for appeal with the city council, challenging the revocation. If no appeal is timely made, the revocation becomes final. Whenever a person subject to this chapter has had a permit and tax number revoked, the city clerk shall not reissue the permit nor issue a new permit to the person until the person places with the city clerk a bond or other sufficient security in the amount equal to three (3) times the actual, determined or estimated average monthly amount of tax payable by such person pursuant to this chapter.
C. The city clerk, whenever it is deemed necessary to ensure compliance with this chapter, may require any person subject to this chapter to place with the city clerk such security as the city clerk may determine, but not in an amount greater than three (3) times the estimated average monthly amount payable by such person pursuant to this chapter. The amount of the security may be increased or decreased by the city clerk at any time, subject to the limitations set forth above.
D. Any person who violates any provision of this chapter shall have all municipal beer licenses, wine licenses, and retail liquor by the drink licenses revoked.
E. Any amount of tax due under this chapter for which a person fails to report or accurately compute, shall become a lien upon the property of the taxpayer on the date that the same becomes due, and the city may seek to enforce the lien and collect all taxes and interest due, together with the reasonable costs of collection, including attorney fees, in a court of competent jurisdiction.
F. For the purpose of proper administration of this chapter and to prevent evasion of nonproperty taxes, the burden of proving that the rental of a rental vehicle or a hotel-motel room or the retail sale of liquor by the drink or restaurant food is not subject to a nonproperty tax imposed by this chapter, is upon the person who makes the sale or rental in question. (Ord. 950 § 1, 2006)