(A) By the 15th day of each calendar month, every owner, manager and operator of hotel accommodations shall file a sworn tax return on a calendar monthly basis with the Treasurer showing tax receipts received with respect to hotel accommodations space used, rented or leased during the preceding monthly period, upon forms prescribed by the Treasurer. At the time of filing said tax return, the owner, manager or operator of hotel accommodations shall pay to the Treasurer 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 late charge at the rate of five percent on the amount of tax which remains unpaid shall be added and collected. In addition, in the event of failure by any hotel accommodations owner, manager or operator to collect and pay to the Village Treasurer the tax required hereunder within ten days after the same shall be due, interest shall accumulate and be due from the hotel accommodation owner, manager and/or operator upon said tax and late charge at the rate of 1% per month commencing as of the eleventh day after the tax was due. Whenever any person shall fail to pay any tax as herein provided, or if the owner, operator or manager of any hotel accommodation falls to collect any such taxes, upon the request of the Treasurer 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 and the payment of said taxes to be borne and reimbursed by the owner, operator and/or manager of the hotel accommodations.
(Ord. 97-32, passed 1-5-98)