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Any tax required to be paid by a transient guest under the provisions of this chapter shall be deemed a debt owed by the transient guest to the City. Any such tax collected by a vendor which has not been paid to the City shall be deemed a debt owed by the vendor to the City. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City of Miamisburg for the recovery of such amount.
(Ord. 2049. Passed 6-5-73.)
The Administrator shall have power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the transient occupancy tax. A copy of such rules and regulations shall be published in the City record at least once before they shall become effective and copies shall be printed and made available in the office of the Administrator.
(Ord. 2049. Passed 6-5-73.)
(a) Any vendor who fails to remit any tax imposed by this chapter within the time required shall pay a penalty equal to ten percent of the amount of the tax in addition to the tax.
(Ord. 2049. Passed 6-5-73.)
(b) Whoever violates any of the provisions of this chapter is guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty days, or both, for each offense. A separate offense shall be deemed committed each day during or on which a violation occurs or continues.