A person, firm, corporation or association who fails or refuses to file a room occupancy tax return or pay a room occupancy tax as required is subject to the civil and criminal penalties as are set out in G.S. § 105-236 for failure to pay or file a return for state sales and use taxes. The city, by its City Council, may, if deemed appropriate, waive the penalties for a room occupancy tax.
(Ord. 02-01, passed 1-29-2002)