If for any reason any tax is not paid when due, or accompanying sworn tax statements are not filed as provided in § 117.19 of this subchapter, a penalty at the rate of 2% on the amount of tax which remains unpaid shall be added and collected, calculated per 30 day period, or portion thereof, from the day of delinquency. Whenever any person shall fail to timely pay any tax required by this subchapter, the City Treasurer shall issue written notice to the operator demanding the payment. If, after 15 days written notice, the tax remains outstanding, the City Treasurer may request that the City Attorney bring or cause to be brought an action to enforce the payment of the tax on behalf of the city in any court of competent jurisdiction with the cost of the enforcement to be borne by the operator of the hotel accommodations.
(Ord. 2006-12-0075O, passed 12-12-2006)