(A) The occupational tax assessed pursuant to the terms of this chapter shall be due to the office of the City Finance Officer by the twenty-fifth day of each month for the previous calendar month’s tax collections. Should the twenty-fifth day of the month fall on a Saturday or a Friday that is a holiday observed by the city, the occupancy tax remittances shall be due on the last business day immediately preceding the twenty-fifth. Should the twenty-fifth day of the month fall on a Sunday or Monday that is a holiday observed by the city, the occupancy tax remittances shall be due on the first business day immediately following the twenty-fifth.
(B) All amounts that are not received on or before the due date will be charged a late fee in an amount as set by the City Council from time to time in addition to the total amount due. Further, the city shall have the ability to deny the issuance of any permits or licenses, or any renewals thereof, to any business or premises that fails to conform to the provisions of this chapter, including, but not limited to, building permits, malt beverage licenses and liquor licenses.
(C) Nothing within the body of this chapter shall be construed as limiting any other rights the city has, or may pursue, in seeking collection of monies received but not paid under the terms of this chapter. In the event that this tax becomes subject to supervision by the state through the state’s Department of Revenue, any rights the city has herein shall be deemed cumulative to any powers that inure to the benefit of the state.
(Ord. 1185, passed 12-4-2017)