A. Failure To Pay: Whenever any person shall fail to pay any taxes herein provided or when any owner, operator, licensee of a hotel or motel in the village shall fail to collect the tax hereby imposed from any person who has the ultimate liability for payment of the same, the village attorney, shall upon request of the village board 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.
If the village president after hearing held by or for him shall find any hotel or motel owner, operator, licensee has wilfully evaded the responsibility to collect the tax imposed by this section 3-1-7, he may suspend or revoke all village licenses held by such tax evader. Said person shall have an opportunity to be heard at such hearing to be held not less than five (5) days after notice of the time and place thereof, addressed to him at his last known place of business. Any suspension or conviction resulting from such hearing shall not relieve or discharge any civil liability for nonpayment of the tax due.
B. Interest And Penalties: In the event of the failure of any hotel or motel owner, operator or licensee to collect and pay to the village the tax required hereunder within thirty (30) days after the same shall be due, interest shall accumulate and be due upon said tax at the rate of one percent (1%) per month. In addition, a penalty of ten percent (10%) of the tax and interest due shall be assessed and collected against any hotel or motel owner, operator or licensee who shall fail to collect and remit the tax imposed by this section 3-1-7. (Ord. 99-9-24, 9-21-1999)