Every owner, manager, or operator of lodging accommodations within the Village shall file a tax return on a monthly basis with the Village Tax Department indicating receipts for lodging accommodations rented or leased in the preceding month. Forms for the return shall be provided by the Village. Failure to pay said taxes collected at the time due as prescribed by the Lisbon Village Tax Department shall result in a two percent (2%) penalty per month on the amount of the tax which remains unpaid.
(Ord. 1599. Passed 12-21-98.)