(A) The City Clerk is hereby charged with the enforcement of provisions of this section, and is hereby empowered to prescribe, adopt, and promulgate, and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of the provisions of this section, including but not limited to the reexamination and correction of returns to which and underpayment or overpayment is claimed or found to have been made, and the rules and regulations as promulgated by the Clerk shall be binding upon the taxpayer. Provided, however, all such rules, regulations and decisions shall be subject to the approval of the Mayor and City Council. The City Clerk may request the assistance of the City Attorney in enforcing this section.
(B) Any person who purposefully refuses to file a return, pay the tax due, or who knowingly files a false or fraudulent return required herein, shall be guilty of a misdemeanor subject to a fine of not more than $100 for each violation, imprisonment for not more than 30 days, or both. Each violation shall constitute and be punishable as a separate offense.
(C) The city shall be entitled to recover from the violating restaurant all costs and reasonable attorney's fees incurred by the city in enforcing any provision of this section.
(D) Lien. A lien is granted unto the city upon all property, real and personal, of any restaurant facility, to secure the unpaid tax receipts due from that restaurant. 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. Also during this time, any business license valid in the city shall be revoked.
(Ord. 90-20, passed 10-9-90; Am. Ord. 2017-004, passed 4-13-17) Penalty, see § 116.99
Cross-reference:
Duty of employee when employer fails to withhold, report of pay, see § 110.08
Occupational licenses, see Ch. 110