(a) Every owner, manager or operator of hotel accommodations shall file a sworn tax return on a monthly basis with the Treasurer showing tax receipts received with respect to hotel accommodation space rented or leased during the preceding monthly period, upon forms prescribed by the Treasurer. At the time of filing such tax return, such 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 penalty at the rate of two percent per month on the amount of tax which remains unpaid shall be added and collected. Whenever any person shall fail to pay any tax as herein provided, upon the request of the Treasurer, the corporation counsel shall bring or cause to be brought an action to enforce the payment of such tax, on behalf of the Village, in any court of competent jurisdiction, with the cost of such enforcement to be borne by the owner of hotel accommodations.
(Ord. 679. Passed 10-13-86; Ord. 1084. Passed 11-26-01.)