In addition to the interest and penalties set forth above in §§ 34.45
and 34.50
, any person, business, corporation, firm, or other entity subject to the transient room tax and/or restaurant tax who fails or refuses to file the required return and/or pay the tax due thereunder shall be subject to the following enforcement remedies:
(A) Any entity becoming ten days in default, meaning if the return is not filed by the thirtieth of the month when it is due and/or the tax due thereunder is not received by the thirtieth of the month when it is due, shall have its water service terminated forthwith, without prior notice. Service will be reconnected after the return is filed and tax due thereunder is paid in full.
(B) Any entity becoming more than thirty (30) days delinquent shall be subject to criminal enforcement. It shall be considered theft by failure to make required disposition of property as set forth by KRS 514.070 and shall be turned over to the County Attorney or the Commonwealth Attorney for enforcement through the Kentucky Penal Code, KRS Chapter 500.
(C) Further, a lien is granted unto the City of Morehead upon all property, real or personal, of any person, business, corporation, firm, or other entity subject to the transient room tax and/or restaurant tax to secure the unpaid tax receipts due from said entity. The lien shall be perfected by filing a Notice of Tax Due and Statement of Lien in the Office of the County Court Clerk, describing the property on which the lien is asserted.
(Ord. 35:2008, passed 10-13-08; Am. Ord. 33:2019, passed 12-9-19)