Any transient room tax which remains unpaid after it becomes due, as set forth herein, shall have added to it a penalty of ten percent (10%) of the amount of unpaid tax, plus interest at the rate of one-half of one percent (1 1/2%) for each month of delinquency or fraction thereof, until paid in full. Further, any person or business who shall fail, neglect, or refuse to properly complete and file a return as required herein or pay the tax imposed herein, or any portion thereof, shall be subject to the penalties set forth in § 34.53.
(Ord. passed 10-13-75; Am. Ord. 08:2006, passed 5-8-06; Am. Ord. 35:2008, passed 10-13-08; Am. Ord. 33:2019, passed 12-9-19)