§ 115.06  VIOLATIONS.
   (A)   It shall be a violation of this chapter to:
      (1)   Fail to collect the Municipal Hospitality Tax in connection with the sale of meals, food, and beverages;
      (2)   Fail to remit to the county or other designee taxes collected pursuant to this chapter on a monthly basis;
      (3)   Provide false information on the form of return submitted to the county or other designee;
      (4)   Fail to provide books and records to the town or other authorized agent for the purpose of an audit upon 24 hours written notice; or
      (5)   Fail to comply with any other specific provision/requirement of this chapter.
   (B)   The failure of an establishment subject to this chapter to remit to the county the taxes required hereunder, as and when due, shall constitute a misdemeanor, punishable by a fine of not more that $500 or imprisonment for up to 30 days, or both. Notwithstanding the foregoing, any misrepresentation of the information required by returns as set forth in this chapter or the failure to collect or timely remit to the county the taxes imposed by this chapter may result in the suspension and/or revocation of the business license of the offending establishment, as may be determined, after a hearing by the Finance Committee. Appeals shall be governed by the requirements of the town’s business license requirements.
(Ord. 01039, passed 7-10-01)