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 forth 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 and equitable, waive the penalties for a room occupancy tax.
(Ord. O-02-02, passed 5-2-2002)