If the President, after a hearing held by or for him or her, shall find that any person has willfully avoided payment of the tax imposed by this chapter, the President may suspend or revoke all Village licenses held by said tax evader. The owner, manager or operator of the hotel accommodations shall have an opportunity to be heard, 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 or operator at his or her last known place of business. 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, nor for prosecution of such offense.
(Ord. 679. Passed 10-13-86; Ord. 1084. Passed 11-26-01.)