Any tax imposed by §§ 35.70 through 35.80 which shall remain unpaid after it becomes due, as set forth herein, shall have added to it a penalty of $100, together with interest at the rate of 1% for each month of delinquency, or fraction thereof, until paid. In addition any person, business, corporation, firm, or other entity subject to the transient room tax and/or restaurant tax who fails or refuses to file the required return and/or pay the tax due shall be subject to the following enforcement remedies:
(A) Any person or entity becoming 30 days or more delinquent in filing the return and/or paying the tax shall after written notice mailed regular or certified mail have its occupation license revoked;
(B) Any person or entity becoming 90 days or more delinquent in filing the return and/or paying the tax may after written notice mailed regular or certified mail have its city provided water service terminated without any other additional notice. Service will be reconnected after the return is filed and tax due thereunder is paid in full;
(C) Further, a lien is granted unto the city upon all property, real or personal, of any person, business, corporation, firm, or other entity subject to the transient room tax and/or restaurant tax to secure the unpaid tax receipts due from said entity. The lien shall be perfected by filing a notice of tax due and statement of lien in the Office of the County Court Clerk, describing the property on which the lien is asserted.
(Ord. 03-2003, passed 4-14-03; Am. Ord. 12-2007, passed 1-14-08; Am. Ord. 1-2011, passed 3-14-11)