(A) It shall be the duty of the City Director of Finance to collect and receive the restaurant tax imposed by this chapter. The City Director of Finance may request the assistance of the Madisonville City Attorney in enforcing this chapter.
(B) The City Director of Finance shall keep records showing the amount paid by each restaurant owner and/or operator and the date of such receipt.
(C) The City Director of Finance is hereby charged with the enforcement of provisions of this chapter, and is hereby empowered to prescribe, adopt and promulgate, and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of the provisions of the chapter, including but not limited to provisions of the reexamination and correction of returns to which an underpayment or overpayment is claimed or found to have been made, and the rules and regulations as promulgated by him or her shall be binding upon the taxpayer. Provided, however, all such rules, regulations and decisions shall be subject to the consent and approval of the Mayor and the City Council.
(D) The City Director of Finance, or any agent or employee designated by him or her in writing, may examine the books, papers, and records of any restaurant in order to determine the accuracy of any return made, or if no return was made, to ascertain the amount of restaurant tax imposed by the terms of this ordinance as he or she may deem is reasonably necessary for the purpose incident to the performance of his or her duties hereunder. The City Director of Finance may enforce this right by application to the appropriate court having jurisdiction over these matters.
(E) Every restaurant subject to this chapter shall keep appropriate records showing the gross amount of sales of food and non-alcoholic beverages for a period of four years to demonstrate compliance with this chapter.
(F) In the event a restaurant fails to pay the restaurant taxes, interest and penalties due pursuant to this chapter the president, vice-president, secretary, treasurer or any other person holding an equivalent corporate office, any member of a limited liability company or corporation, and all partners of a partnership owning, managing and/or operating a restaurant shall be personally and individually liable both jointly and severally for the payment of all sums due pursuant to this chapter.
(G) A restaurant owner and/or operator who collects the restaurant tax and who fails to file a return and make payments therewith shall in addition to the penalties prescribed herein upon conviction be subject to a fine of not less than $50 nor more than $500, or imprisonment for not more than 30 days, or both such fine and imprisonment, for each offense. Such criminal penalties shall be in addition to the penalties imposed within this chapter.
(Ord. 2015-27, passed 12-7-15; Am. Ord. O-2022-3, passed 3-21-22)