(A) If any operator required by this chapter to file a return shall fail to do so within the time prescribed, or shall make, willfully or otherwise, an incorrect, false or fraudulent return, the operator shall, upon written notice and demand, immediately file the return or corrected return for the person from any knowledge and information as the city can obtain, and assess a tax on the basis thereof, which tax (less any payments theretofore made on account of the tax for the taxable period covered by the return) shall be immediately paid upon written notice and demand. Any return or assessment made by the city shall be prima facie correct and valid, and the person shall have the burden of establishing its incorrectness or invalidity in any action or proceeding in respect thereto.
(B) If any portion of a tax imposed by this chapter, including penalties thereon, is not paid within 30 days after it is required to be paid, the Board shall direct the institution of legal action as may be necessary to recover the amount due. The city may certify the tax as a lien against the real property on which the lodging establishment is located. If it retains an attorney in connection with unpaid taxes, penalties or interest, the Board shall be entitled to recover from any person obligated hereunder all reasonable attorney fees and costs expended.
(Ord. 517.01, passed 5-4-1992; Am. Ord. 97, passed 9-2-2014; Am. Ord. 102, passed 7-6-2015) Penalty, see § 124.99