(A) Fees not remitted by the twentieth day of the month shall be subject to a 10% late fee. The late fee penalty of 10% of the amount of local hospitality fees due shall be added for each month, or portion thereof, after the due date until paid.
(B) It shall be unlawful to fail to pay the taxes required by this chapter. If any tax due under this chapter shall remain unpaid 30 days after its due date, the town may proceed with all available procedures under the law, including but not limited to, issuance of ordinance summons, enforcement through the municipal court, or the revocation of the establishment’s business license. For businesses that are delinquent more than two times in a calendar year, for the remainder of that calendar year, if any tax due under this chapter shall remain unpaid ten days after its due date, the town may proceed with all available procedures under the law, including but not limited to, issuance of ordinance summons, enforcement through the municipal court, or the revocation of the establishment’s business license. Enforcement by a civil action in the Court of Common Pleas shall entitle the town to the recovery of attorney fees and costs of action. The failure to collect from patrons the amount imposed by this chapter shall not relieve any establishment subject to this chapter from making the required remittance. Furthermore, punishment for violation shall not relieve the offender of liability for delinquent amounts, penalties, and costs provided for herein.
(Ord. 2004-06, passed 8-16-04; Am. Ord. 2012-10, passed 12-27-12)