(A) On or before the last day of each month, every owner, manager or operator of a hotel or motel within the Village shall cause a sworn tax return to be filed with the Comptroller/Manager showing tax receipts received with respect to hotel-motel accommodations rented or leased during the preceding calendar month, which return shall be made upon forms prescribed by the Comptroller/Manager. At the time of filing said tax return, the owner, manager, or operator of a hotel or motel shall pay or cause to be paid to the Comptroller/Manager all taxes due for the period to which the tax return applies. It is unlawful and it is declared hereby to be a misdemeanor for any such owner, manager, or operator to fail to pay or cause to be paid said tax.
(B) If for any reason any tax is not paid when due, a penalty at the rate of three percent (3%) 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 Comptroller/Manager, the Corporation Counsel of the Village 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.
(Ord. 93-1833, passed 6-8-93; Am. Ord. 18-4083, passed 8-16-18)