(A) If any person shall fail to collect the tax imposed in §§ 38.15 et seq., or fail to file a report as required in §§ 38.15 et seq., or shall fail to pay to the Assessor and Collector of taxes the tax imposed when the report for payment is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and upon conviction shall be punished by a fine not to exceed the sum of $500.
(B) The City Attorney or other attorney acting for the city may bring suit against a person who is required to collect the tax imposed in §§ 38.155 et seq. and pay the collections over to the city and who has failed to file a tax report or pay the tax when due to enjoin the person from operating a hotel in the city until the tax is paid or the report filed, as applicable, as provided by the Court’s order.
(C) If any person fails to report when required to pay the tax when due, any person shall pay a penalty of 5% of the amount of the tax due pursuant to §§ 38.15 et seq. If any person fails to file the report or pay the tax before the thirty-first day after the date that the report or tax payment was due, he/she shall pay an additional penalty of 5% of the amount of the tax due.
(D) Any person who is required to pay the taxes imposed in §§ 38.15 et seq. shall report and send the taxes collected herein to the city as provided.
(E) Delinquent taxes and accrued penalties draw interest at the rate of 10% a year beginning 60 days after the date of which the tax was due.
(‘78 Code, § 10-65) (Ord. 634, passed 9-23-85; Ord. 773, passed 4-11-88; Ord. OR-2201-21, passed 2-8-21)