(A) Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) A 1% late penalty will be due and payable to the county should any hotel and/or motel operator fail to file the hotel and motel use tax return by the end of each month, and an additional 1% each month thereafter. The State’s Attorney of the county shall enforce said penalties at the request of the County Treasurer, according to law. The tax herein levied and imposed shall be paid in addition to all other taxes and charges. It shall be the duty of the operator to pay the amount of the tax to the Treasurer as provided by the Treasurer and or as otherwise provided. Every operator shall keep records of occupancy and such records shall be made available upon demand by the Treasurer or a duly authorized agent or employee of the Treasurer or a duly authorized agent or employee of the county and shall be preserved for a period of three years. It shall be unlawful for any person to interfere with the Treasurer or a duly authorized deputy of the Treasurer in the enforcement of §§ 34.041 through 34.08. If the State’s Attorney of the county must bring an action of law to enforce payment of the tax in addition to the penalties herein, the operator shall be liable for the cost of such collection including reasonable attorney fees, said fees accruing to the county.
(Ord. passed 1-9-1989)