A. Every owner, manager, operator, facilitator, or servicer of Hotel Accommodations shall file a sworn tax return on a quarterly basis with the Finance Director showing tax receipts received with respect to Hotel Accommodation space rented or leased during the preceding quarterly period, upon forms prescribed by the Finance Director. At the time of filing said tax return, the owner, manager, operator, facilitator, or servicer of Hotel Accommodations shall pay to the Finance Director all taxes due for the period to which the tax return applies.
B. 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 Village Attorney shall bring or cause to be brought an action to enforce the payment of said tax on behalf of the Village in any court of competent jurisdiction with the cost of such enforcement to be borne by the owner, manager, operator, facilitator, or servicer of the Hotel Accommodations.
(Amd. Ord. 5290, 4-16-18)