(A) An operator who fails to remit the amount of any tax due hereunder when due shall, in addition to all other penalties, pay a penalty of 5% of the amount of the tax due. For each successive 30 days elapsing before payment, there shall be added an additional penalty of 1% of the amount of the tax due.
(B) A tax due and unpaid under this section, together with penalties thereon, shall be a debt due to the village. By obtaining a business license, an operator of an entertainment or amusement shall be deemed to have consented and agreed that any taxes become due pursuant to this subdivision shall be a personal obligation of the operator and shall be a lien upon the real and personal property of the operator devoted to or used in the operation of entertainments or amusements subject to tax under this section. The lien shall have priority over all other liens and obligations except those due to the state and the United States.
(Ord. 4540, passed 9-26-2022)