(A) The City Attorney or other attorney acting for the city may bring suit against a person who is required to collect the tax imposed by this chapter and pay the collections over to the city, and who has failed to file a tax report or pay the tax when due, to collect the tax not paid, or to enjoin the person from operating a hotel in the city until the tax is paid or the report filed, as applicable, as provided by the court's order. In addition to the amount of any tax owed under this chapter, the person is liable to the city for the city's reasonable attorney's fees and a penalty equal to 15% of the total amount of the tax owed.
(B) If taxes due under this chapter are not paid to the city within the time required, the unpaid taxes shall accrue interest at the rate of ten percent per annum beginning 60 days from the due date.
(C) If taxes due under this chapter are not paid to the city within the time required, or if the person required to file a report fails to file the report when due, the person required to collect the tax imposed by this chapter forfeits the claim to reimbursement as provided in § 121.04(B).
(D) The remedies provided in this section are in addition to other available remedies.
(Ord. 98-46, passed 11-24-98)