3-2-7: HOTEL/MOTEL OPERATOR'S OCCUPATION TAX:
   A.   Tax Imposed: A tax is hereby levied and imposed upon all persons engaged in the business of renting, leasing or letting any hotel or motel accommodations within the City, at a rate of five and five-tenths percent (5.5%) of the gross rental receipts from such renting, leasing or letting. (Ord. O-28-2003, 11-17-2003)
   B.   Payment And Penalty For Nonpayment:
      1.   Every owner, manager, or operator of hotel or motel accommodations within the City shall file a sworn tax return on a monthly basis with the Finance Director showing tax receipts received with respect to hotel or motel accommodation space rented or leased during the preceding monthly period, upon forms prescribed by the Finance Director. At the time of filing the tax return, the owner, manager, or operator of hotel or motel accommodations shall pay to the Finance Director all taxes due for the period to which the tax return applies.
      2.   If for any reason any tax is not paid when due, a penalty at the rate of two percent (2%) per month on the amount of tax which remains unpaid shall be added and collected. Whenever any person shall fail to pay any tax as herein provided, upon the request of the Finance Director the corporation counsel shall bring or cause to be brought an action to enforce the payment of the tax in behalf of the City in any court of competent jurisdiction with cost of such enforcement to be borne by the owner.
   C.   Records: Every owner, manager, or operator of hotel or motel accommodations in the City shall keep books and records showing the prices, rents, or charges made or charged, and occupancies taxable under this section. The Finance Director, or his designate, shall at all times have full access to those books and records. (Ord. O-28-2003, 11-17-2003; amd. Ord. O-24-2018, 11-19-2018)
   D.   Suspension Or Revocation Of Licenses: If the President, after hearing held by or for him, shall find that any person has wilfully avoided payment of the tax imposed by this section, he may suspend or revoke all City licenses held by that tax evader. The owner, manager, or operator of the hotel or motel accommodations shall have an opportunity to be heard and such hearing shall not be held less than five (5) days after notice of the time and place of the hearing, addressed to the owner, manager, or operator at his last known place of business. The suspension or revocation of any license shall not release or discharge the owner, manager, or operator of hotel or motel accommodations from his civil liability for the payment of the tax nor for prosecution of such offense. (Ord. O-28-2003, 11-17-2003)