§ 33.99 PENALTY.

   (A)   General. Except as otherwise provided herein, any person violating any provision of this chapter for which no specific penalty is provided shall be subject to the penalty provisions in § 10.99.

   (B)   Hospitality tax.

      (1)   The failure of an establishment subject to §§ 33.15 through 33.21 to remit to the town the taxes required by that subchapter, as and when due, shall constitute a misdemeanor, punishable by a fine of not more than $500 or imprisonment of up to 30 days, or both.

      (2)   A separate offense shall be deemed committed on each day that a violation occurs or continues.

      (3)   Notwithstanding the foregoing, any misrepresentation of the information required by returns as set forth in § 33.18 or the failure to collect or timely remit to the County the taxes imposed by this subchapter may result in the suspension and/or revocation of the business license of the offending establishment, as may be determined, after a hearing by the Town Council. Appeals shall be governed by the requirements of § 110.16.

(Ord. 2016-02, passed 5-19-2016)

Cross-reference:

   Business licenses in general, see Ch. 110