(A) Whenever any person shall fail to pay any taxes herein provided, or when any owner, operator, or licensee of a hotel or motel in the village shall fail to collect the tax hereby imposed from any person who has the ultimate liability for payment of the same, the Village Attorney shall, upon request of the Village Collector, bring or cause to be brought an action to enforce the collection and payment of said tax on behalf of the village in any court of competent jurisdiction.
(B) If the Village President, after a hearing held by or for the President, shall find that any hotel or motel owner, operator or licensee has wilfully evaded his responsibility to collect the tax imposed by this subchapter, the President may suspend or revoke all village licenses held by such tax evader. Said person shall have an opportunity to be heard at such hearing, to be held not less than five days after notice of the time and place thereof. The notice shall be signed by the Village President and either delivered personally or sent by certified mail with proper postage prepaid to said hotel or motel owner, operator, or licensee, at said parties' last known place of business. The notice shall be deemed to have been given on the date personally served, and if mailed on the date of mailing. Any suspension or conviction resulting from such hearing shall not relieve or discharge any civil liability for non-payment of the tax due.
(Ord. 554-83, passed 10-18-83)