The city shall provide a monthly aggregate total of the amount of lodging tax collected to the Board, and shall disburse the net proceeds to the Bureau monthly. The city shall also provide the Board monthly with a list, stating the name of any lodging facility operator that has failed to pay its monthly tax and the amount of tax if known. Upon notice of any violation as outlined in § 124.14, the city shall contact or attempt to contact the lodging facility operator once, and provide written notice by first class mail, postage prepaid. If violation has not been paid or otherwise resolved within 30 days of written notice, the Board shall instruct the city to commence enforcement proceedings.
(Ord. 517.01, passed 5-4-1992; Am. Ord. 102, passed 7-6-2015)