The transient lodging tax shall be transmitted to the Lyon County treasurer monthly, within fifteen (15) days after the end of each calendar month.
If the tax imposed herein is not paid within the time set forth herein, persons liable therefor shall pay, in addition to the tax:
A. A penalty of ten percent (10%) of the amount due; and
B. Interest on the amount due at the rate of one and one-half percent (1.5%) per month, or fraction thereof, from the date on which the tax became due until the date of payment. (Ord. 547, 3-17-2011)