If the President, after hearing held by or for him, shall find that any person has failed to collect the tax imposed by this chapter, he may suspend or revoke all village licenses, specifically including but not limited to liquor licenses held by said person. The owner, manager or operator of the hotel accommodations shall have an opportunity to be heard on any such suspension or revocation, and such hearing shall not be held less than five days after notice of the time and place of the hearing, addressed to the owner, manager and/or operator at his or their last known place of business. In addition to the provisions set forth herein, any applicable suspension or revocation procedures set forth elsewhere in the ordinances and codes of the village shall also apply to the extent they do not conflict with the provisions hereof; provided, however, all other procedural requirements must be met, regardless of conflict herewith, with regard to suspension or revocation of a liquor license. The suspension or revocation of any license shall not release or discharge the owner, manager or operator of hotel accommodations from civil liability for the payment of the tax, interest and late charges, nor for prosecution of such offense.
(Ord. 97-32, passed 1-5-98)